Monthly Archives: April 2026

RULE 4 INCOME-TAX RULES 2026 Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92). 4. For the purposes of section 2(92), a stock exchange shall fulfil the following conditions in respect of trading in derivatives:— (a) the stock exchange shall have the approval of the… Read More »

RULE 3 INCOME-TAX RULES 2026 Arrangements for declaration and payment of dividends within India. 3. The arrangements referred to in section 2(42) to be made by a company for the declaration and payment of dividends (including dividends on preference shares) within India shall be as follows: (a) the share-register of the company for all shareholders shall… Read More »

RULE 2 INCOME-TAX RULES 2026 Definitions. 2. (1) In these rules, unless the context otherwise requires,— (a) “Act” means the Income-tax Act, 2025 (30 of 2025); (b) “authorised bank” means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the… Read More »

INCOME-TAX RULES 2026 [G.S.R. 198(E), DATED 20-3-2026] 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:– Short title and commencement. 1. (1) These rules may be called the Income-tax Rules, 2026. (2) They shall come into force… Read More »