#Income Tax Rules 2026
Log in to FollowLatest Income Tax Rules 2026 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Draft Income Tax Rules 327 to 330: Fund Approval Application, Rule Amendments, Appeals, and Limits on Unexpired Risk Reserves
Income Tax
Income Tax
Draft Income Tax Rules 320 to 326: Rules on Director Admission, Contributions, Employee Interest Penalty, Employer Rights, and Fund Winding-up
Income Tax
Income Tax
Draft Income Tax Rules 317 to 319: Trust & Trustee Conditions with Fund Investment and Nomination
Income Tax
Income Tax
Draft Income Tax Rules 312 to 316: Fund Winding-Up Arrangements, Approval Application, Amendment of Fund Rules, Appeals & Definitions
Income Tax
Income Tax
Draft Income Tax Rules 276 and 277 – Reporting by Eligible Investment Funds under Section 9(12) and Taxable Interest on Excess PF Contributions
Income Tax
Income Tax
Draft Income Tax Rule 275 – Approval of the investment fund at its option for the purposes of section 9(12)
Income Tax
Income Tax
Draft Income Tax Rule 274 – Guidelines for investment fund for availing benefit under section 9(12) read with Schedule I
Income Tax
Income Tax
Draft Income Tax Rule 273 – Deduction in respect of expenditure on acquisition of distribution rights of feature films
Income Tax
Income Tax
Draft Income Tax Rule 272 – Deduction in respect of expenditure on production of feature films
Income Tax
Income Tax
Draft Income Tax Rule 271 – Income from manufacture of rubber, coffee and tea
Income Tax
Income Tax
Draft Income Tax Rules 269 and 270: Procedure for Interest under Section 533(2)(u) and Mixed Agricultural-Business Income
Income Tax
Income Tax
Draft Income Tax Rules 266 to 268: Rules on No Inquiry Officer Procedure, Change of Inquiry Officer and Authority Powers
Income Tax
Income Tax
Draft Income Tax Rules 262 to 265: Charge-Sheet, Inquiry Officer Proceedings and Prescribed Authority Order
Income Tax
Income Tax
Draft Income Tax Rules 258 to 261: Rules on Certificate Cancellation, Misrepresentation, Practitioner Removal and Inquiry by Prescribed Authority
Explore the latest Income Tax Rules 2026 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
