IT Rules 1962 → IT Rules 2026
Rule 6AAE → 38
Rule 6AAE under the 1961-Act regime corresponds to Rule 38 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6AAE Conditions subject to which an agricultural extension project is to be notified under section 35CCC | 38 Conditions for notification of agricultural extension projects under section 47(1)(a) |
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.