IT Rules 1962 → IT Rules 2026
Rule 17B → 188
Rule 17B under the 1961-Act regime corresponds to Rule 188 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 17B Audit report in the case of charitable or religious trusts, etc. | 188 Report of audit in case of registered non-profit organisations under section 348 |
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.