IT Rules 1962 → IT Rules 2026
Rule 2F → 288
Rule 2F under the 1961-Act regime corresponds to Rule 288 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 | 288 Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act |
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.