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 >>
Absence of an explicit irrevocability clause in trust deed no ground for rejecting application for registration or renewal under section…
ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…
Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…
When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should…
Ratification by EoGM of the company can not give legality of the diversion of the fund raised by preferential issue.…