IT Rules 1962 → IT Rules 2026

Rule 5 → 25

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Rule 5 under the 1961-Act regime corresponds to Rule 25 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
5 Depreciation	25 Depreciation

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.

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