Income-tax Rules, 2026 take effect under the rule-making power in the Income-tax Act, 2025. The Income-tax Rules, 2026 are made by the Central Board of Direct Taxes under the rule-making power in section 533 of the Income-tax Act, 2025. The rules take the short title Income-tax Rules, 2026 and come into force on 1 April 2026.
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Provisions expressly mentioned in the judgment/order text.
Income-tax Rules, 2026 take effect under the rule-making power in the Income-tax Act, 2025.
The Income-tax Rules, 2026 are made by the Central Board of Direct Taxes under the rule-making power in section 533 of the Income-tax Act, 2025. The rules take the short title Income-tax Rules, 2026 and come into force on 1 April 2026.
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