IT Rules 1962 → IT Rules 2026
Rule 2BB → 280
Rule 2BB under the 1961-Act regime corresponds to Rule 280 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2BB Prescribed allowances for the purposes of clause (14) of section 10 | 280 Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the 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.