Income-tax (Tenth Amendment) Rules, 2026
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.... 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, in rule 10U, - (a) in sub-rule (1)....
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....s 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 accrues or arises to, or deemed to accrue o....


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