IT Rules 1962 → IT Rules 2026
Rule 18AB → 190
Rule 18AB under the 1961-Act regime corresponds to Rule 190 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 18AB Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35 | 190 Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1) |
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.