IT Rules 1962 → IT Rules 2026
Rule 37BC → 217
Rule 37BC under the 1961-Act regime corresponds to Rule 217 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 37BC Relaxation from deduction of tax at higher rate under section 206AA | 217 Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents |
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.