INCOME-TAX RULES, 2026
[G.S.R. 198(E), DATED 20-3-2026]
In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules, namely:–
Short title and commencement.
1. (1) These rules may be called the Income-tax Rules, 2026.
(2) They shall come into force on the 1st April, 2026.