MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th March, 2026
G.S.R. 198(E).—In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules, namely:–
1. Short title and commencement. [i]
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(1) These rules may be called the Income-tax Rules, 2026. |
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(2) They shall come into force on the 1st April, 2026. |