The Income-tax Rules, 2026
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th March, 2026
G.S.R. 198(E).—In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules, namely:–
Rule : 1. Short title and commencement.–
1. (1) These rules may be called the Income-tax Rules, 2026.
(2) They shall come into force on the 1st April, 2026.
