Income-tax (Amendment) Rules, 2026 - Amends Rule 128 - Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
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....G.S.R. 241(E).-In exercise of the powers conferred by section 533 read with section 183 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules to amend the Income-tax Rules, 2026, namely:- 1. (1) These rules may be called the Income-tax (Amendment) Rules, 2026. (2) They shall come into force on the 1st April, 2026. 2....


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