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IT Rules 1962IT Rules 2026

Rule 117B224

Rule 117B under the 1961-Act regime corresponds to Rule 224 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
117B
Form of statement under section 222 or section 223
224
Form of statement under section 413 or section 414

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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