IT Rules 1962 → IT Rules 2026
Rule 9D → 277
Rule 9D under the 1961-Act regime corresponds to Rule 277 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 9D Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit | 277 Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit |
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.