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.
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- Income Tax Rules 2026 notified by CBDT
- Absence of irrevocability clause no ground for rejecting registration u/s 12AB
- ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees
- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
