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 >>
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC
