IT Rules 1962 → IT Rules 2026
Rule 6H → 54
Rule 6H under the 1961-Act regime corresponds to Rule 54 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6H Form of report of an accountant under sub-section (3) of section 50B | 54 Form of report of an accountant in respect of slump sale |
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.