IT Rules 1962 → IT Rules 2026
Rule 37BB → 220
Rule 37BB under the 1961-Act regime corresponds to Rule 220 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 37BB Furnishing of information for payment to a non-resident, not being a company, or to a foreign company | 220 Furnishing of information for payment to a non-resident, not being a company, or to a foreign company |
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.