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IT Rules 1962IT Rules 2026

Rule 111B147

Rule 111B under the 1961-Act regime corresponds to Rule 147 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
111B
Publication and circulation of Boards order
147
Publication and circulation of order of Board under section 239(3)(a)

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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