IT Rules 1962 → IT Rules 2026
Rule 7 → 270
Rule 7 under the 1961-Act regime corresponds to Rule 270 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 7 Income which is partially agricultural and partially from business | 270 Determination of income, being partly from agricultural and partly from business |
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.