Income Tax Rules 2026 notified by CBDT.
CBDT has issued Notification No. 22/2026 dated 20.03.2026 to notify the Income-tax Rules, 2026. They shall come into force on the 1st April, 2026.
Recently, CBDT had notified Income Tax Act 2025 to replace the six-decade-old Income-tax Act, 1961 and is effective from 1 April 2026.
The Income Tax Rules supplement Income tax Act 2025 and aligns with the relevant provisions of Act of 2025. Income Tax Rules 2026 contains 333 Rules, 3 Appendix and 190 Forms.
Download Income Tax Rules 2026 Click Here >>
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
