Income-tax (Tenth Amendment) Rules, 2026

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....ection 101 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Tenth Amendment) Rules, 2026.     (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, i....

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....ny person from transfer of such investments which were made before the 1st day of April, 2017 by such person.". [F. No. 370142/15/2026-TPL] ROHIT SINGH, Under Sey., TPL-I, CBDT Explanatory Memorandum: The amendment will have the effect that the provisions of Chapter X-A shall not be invoked on or after the date of publication of these rules in the Official Gazette in a case where income a....