IT Rules 1962 → IT Rules 2026
Rule 6F → 46
Rule 6F under the 1961-Act regime corresponds to Rule 46 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions | 46 Maintenance of books of account under section 62 |
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.