Harun Raaj & AssociatesHarun Raaj & Associates

IT Rules 1962IT Rules 2026

Rule 6E330

Rule 6E under the 1961-Act regime corresponds to Rule 330 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
6E
Limits of reserve for unexpired risks
330
Limits of reserve for unexpired risks

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.

← All rulesSection index →