IT Rules 1962 → IT Rules 2026
Rule 6EA → 42
Rule 6EA under the 1961-Act regime corresponds to Rule 42 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6EA Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc. | 42 Special provision regarding interest on bad and doubtful debt of specified financial institution |
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.