IT Rules 1962 → IT Rules 2026
Rule 37H → 213
Rule 37H under the 1961-Act regime corresponds to Rule 213 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 37H Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C | 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
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.