Difference in rule 147 of draft Income Tax rules 2026 and rule 111B of Income Tax rules 1962
Based on the Draft Income-tax Rules, 2026 and the mapping provided in the Navigator for the 2026 Rules, here is the comparison between the existing Rule 111B and the new Rule 147.
Comparison: Rule 111B vs. Rule 147
| Feature | Rule 111B (Income-tax Rules, 1962) | Rule 147 (Draft Income-tax Rules, 2026) |
|---|---|---|
| Purpose | Governs the publication and circulation of general or special orders issued by the Board (CBDT) for proper administration of the Act. | Governs the publication and circulation of Board’s orders under Section 239(3)(a) of the Income-tax Act, 2025,. |
| Traditional Publication | Requires publication in the Official Gazette and dispatching copies to Chambers of Commerce and other trade associations. | Retains the requirement to publish in the Official Gazette and dispatch copies to Chambers of Commerce and trade associations. |
| Display on Notice Boards | Requires displaying copies on notice boards of offices of Chief Commissioner, Commissioner, etc.. | Retains the requirement to display copies on the notice boards of the offices of every Chief Commissioner, Joint Commissioner, and Assessing Officer. |
| Digital & Social Media | Not specified. The 1962 rules relied on physical print and notice boards. | New Addition: Explicitly mandates uploading copies to the official website of the Income Tax Department. It also allows circulation through “official social media handles” or other digital outreach platforms maintained by the Department. |
Key Difference: The primary evolution in Rule 147 is the modernization of communication channels. While it retains the traditional methods (Gazette, notice boards, trade associations) found in Rule 111B, it formally codifies the use of the internet and social media to circulate tax orders to the public.