IT Rules 1962 → IT Rules 2026
Rule 10V → 274
Rule 10V under the 1961-Act regime corresponds to Rule 274 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10V Guidelines for application of section 9A | 274 Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to 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.