Income-tax (Second Amendment) Rules, 2026. - Rule 157 - Persons Exempt from obtaining Permanent Account Number under section 262

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....ME-TAX) G.S.R. 646(E).- In exercise of the powers conferred by section 533 read with section 262 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely: ___ 1. (1) These rules may be called the Income-tax (Second Amendment) Rules, 2026.      (2) They shall come int....