IT Rules 1962 → IT Rules 2026
Rule 37CA → 218
Rule 37CA under the 1961-Act regime corresponds to Rule 218 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 37CA Time and mode of payment to Government account of tax collected at source under section 206C | 218 Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(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.