IT Rules 1962 → IT Rules 2026
Rule 2BA → 20
Rule 2BA under the 1961-Act regime corresponds to Rule 20 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2BA Guidelines for the purposes of section 10(10C) | 20 Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation |
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.