IT Rules 1962 → IT Rules 2026
Rule 20 → 331
Rule 20 under the 1961-Act regime corresponds to Rule 331 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 20 Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88 | 331 Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act |
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.