IT Rules 1962 → IT Rules 2026
Rule 16C → 286
Rule 16C under the 1961-Act regime corresponds to Rule 286 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 16C Requirements for approval of a fund under section 10(23AAA) | 286 Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act |
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.