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 >>
- Exemption u/s 54 allowed despite failure to deposit in Capital Gains Accounts Scheme
- No addition to be made in hands of assessee solely on basis of uncorroborated loose-sheet
- Claim of Leave Encashment exemption u/s 10(10AA)(ii) dismissed beyond Rs. 3 lakhs
- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
