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<h1>Valuation rules: new fair market value and attribution framework governs taxation of foreign entity assets and Indian located value.</h1> The Income-tax Rules, 2026 prescribe definitions, commencement, procedural mechanisms and documentary requirements to implement the Income-tax Act, 2025. They set domestic dividend arrangements, conditions and procedures for recognising stock exchanges and notifying zero coupon bonds, and detailed valuation and attribution rules for fair market value of assets, apportionment of gains to assets in India, period of holding computations, thresholds for significant economic presence, and comprehensive perquisite valuation and depreciation regimes. The Rules also prescribe approvals, audits and reporting for research, development, specialised projects and specified incentives, together with record keeping, electronic payment modes and standardized forms.
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