CBDT has notified the new Income-Tax Rules, 2026 which shall be applicable from 1st April, 2026

The Central Board of Direct Taxes (CBDT) has notified the new Income-Tax Rules, 2026 (“Rules”) superseding the existing Income Tax Rules,1962. The Rules will come into effect on 1st April, 2026.

We are currently in the process of analysing the newly introduced Rules and assessing their implications in detail.

We will share a detailed update, including key changes after completing our analysis of the new Rules.

Source: CBDT