IT Rules 1962 → IT Rules 2026
Rule 5F → 35
Rule 5F under the 1961-Act regime corresponds to Rule 35 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 5F Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 | 35 Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b) |
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.