IT Rules 1962 → IT Rules 2026
Rule 2A → 279
Rule 2A under the 1961-Act regime corresponds to Rule 279 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2A Limits for the purposes of section 10(13A) | 279 Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act |
This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.