RULE 1 INCOME-TAX RULES 2026 Short title and commencement.
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 »