IT Rules 1962 → IT Rules 2026
Rule 17 → 184 + 185
Rule 17 under the 1961-Act regime corresponds to Rule 184 + 185 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 17 Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11 | 184 Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5) |
| 185 Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income |
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.