IT Rules 1962 → IT Rules 2026
Rule 8C → 23
Rule 8C under the 1961-Act regime corresponds to Rule 23 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 8C Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36 | 23 Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d) |
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.