IT Rules 1962 → IT Rules 2026
Rule 18AAAAA → 64
Rule 18AAAAA under the 1961-Act regime corresponds to Rule 64 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 18AAAAA Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G | 64 Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv) |
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.