IT Rules 1962 → IT Rules 2026
Rule 2DD → 285
Rule 2DD under the 1961-Act regime corresponds to Rule 285 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2DD Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10 | 285 Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc. |
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.