IT Rules 1962 → IT Rules 2026
Rule 40B → 137
Rule 40B under the 1961-Act regime corresponds to Rule 137 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 40B Special provision for payment of tax by certain companies | 137 Form of report for computation of book profit of companies |
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.