IT Rules 1962 → IT Rules 2026
Rule 18AAA → 63
Rule 18AAA under the 1961-Act regime corresponds to Rule 63 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 18AAA Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G | 63 Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133 |
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.