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        Income Tax

        DRAFT INCOME-TAX RULES, 2026

        February 9, 2026

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        DRAFT INCOME-TAX RULES, 2026

        1. NOTE – DRAFT INCOME-TAX RULES & FORMS, 2026

        2. NAVIGATOR – INCOME-TAX RULES, 2026

        3. DRAFT – INCOME-TAX RULES, 2026

        Draft Income-tax Rules, 2026 set new valuation, notification, electronic filing and compliance procedures for tax administration. Draft Income-tax Rules, 2026 operationalise the Income-tax Act, 2025 by consolidating and simplifying subordinate provisions, introducing standardised smart forms and electronic furnishing, and prescribing substantive and procedural rules covering dividend arrangements, stock-exchange recognition, fair market value methodologies for assets and indirect transfers, income determination for non-residents, thresholds for significant economic presence, valuation and transfer-pricing procedures, perquisites valuation, depreciation rates, notification and approval processes for specified businesses and research approvals, and timelines and audit/reporting obligations tied to returns.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Draft Income-tax Rules, 2026 set new valuation, notification, electronic filing and compliance procedures for tax administration.

                                Draft Income-tax Rules, 2026 operationalise the Income-tax Act, 2025 by consolidating and simplifying subordinate provisions, introducing standardised smart forms and electronic furnishing, and prescribing substantive and procedural rules covering dividend arrangements, stock-exchange recognition, fair market value methodologies for assets and indirect transfers, income determination for non-residents, thresholds for significant economic presence, valuation and transfer-pricing procedures, perquisites valuation, depreciation rates, notification and approval processes for specified businesses and research approvals, and timelines and audit/reporting obligations tied to returns.


                                Note: It is a system-generated summary and is for quick reference only.
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