IT Rules 1962 → IT Rules 2026
Rule 11DD → 62
Rule 11DD under the 1961-Act regime corresponds to Rule 62 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 11DD Specified diseases and ailments for the purpose of deduction under section 80DDB | 62 Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128 |
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.