IT Rules 1962 → IT Rules 2026

Rule 37BA → 203

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Rule 37BA under the 1961-Act regime corresponds to Rule 203 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
37BA Credit for tax deducted at source for the purposes of section 199	203 Credit for tax deducted or collected at source

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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