IT Rules 1962 → IT Rules 2026
Rule 10CB → 83
Rule 10CB under the 1961-Act regime corresponds to Rule 83 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10CB Computation of interest income pursuant to secondary adjustments | 83 Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments |
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.