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IT Rules 1962IT Rules 2026

Rule 114E237

Rule 114E under the 1961-Act regime corresponds to Rule 237 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
114E
Furnishing of statement of financial transaction
237
Furnishing of statement of financial transaction

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.

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