IT Rules 1962 → IT Rules 2026
Rule 37C → 212
Rule 37C under the 1961-Act regime corresponds to Rule 212 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 37C Declaration by a buyer for no collection of tax at source under section 206C(1A) | 212 Declaration by a buyer for no collection of tax at source under section 394(2) |
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.