IT Rules 1962 → IT Rules 2026
Rule 6ABA → 22
Rule 6ABA under the 1961-Act regime corresponds to Rule 22 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6ABA Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 | 22 Computation of aggregate average advances for the purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt |
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.