IT Rules 1962 → IT Rules 2026

Rule 6ABAA → 24

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Rule 6ABAA under the 1961-Act regime corresponds to Rule 24 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36	24 Notification of infrastructure facility for the purposes of section 32(e)

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.

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