IT Rules 1962 → IT Rules 2026
Rule 17CB → 189
Rule 17CB under the 1961-Act regime corresponds to Rule 189 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 17CB Method of valuation for the purposes of sub-section (2) of section 115TD | 189 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income |
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.