The rule arises because in a centrosymmetric point group, IR active modes, which must transform according to the same irreducible representation generated by one of the components of the dipole moment vector (x, y or z), must be of ungerade (u) symmetry, i.e. their character under inversion is -1, while Raman active modes, which transform according to the symmetry of the polarizability tensor (product of two coordinates), must be of gerade (g) symmetry since their character under inversion is +1. Thus, in the character table there is no irreducible representation that spans both IR and Raman active modes, and so there is no overlap between the two spectra.[2]
This does not mean that a vibrational mode which is not Raman active must be IR active: in fact, it is still possible that a mode of a particular symmetry is neither Raman nor IR active. Such spectroscopically "silent" or "inactive" modes exist in molecules such as ethylene (C2H4), benzene (C6H6) and the tetrachloroplatinate ion (PtCl42−).[3]