#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 254 to 257 – Authorised Representative Appearance & Registration of Income-tax Practitioners
Income Tax
Income Tax
Draft Income Tax Rules 252 and 253 – Prescribed Educational Qualifications and Nature of Business Relationship
Income Tax
Income Tax
Draft Income Tax Rule 250, 251: Definitions for Rules 251–268 & Recognised Accountancy Examinations
Income Tax
Income Tax
Draft Income Tax Rules 248 and 249 – Registered Valuer Fee Structure (Sec 514(2)) and Valuation Report Form (Sec 514(3))
Income Tax
Income Tax
Draft Income Tax Rule 247 – Qualification of Registered Valuer for the purposes of section 514 of the Act
Income Tax
Income Tax
Draft Income Tax Rule 245 and 246 – Annual Information Statement; Registration of Valuer under Section 514
Income Tax
Income Tax
Draft Income Tax Rule 244 – Due diligence procedures under section 509 of the Act
Income Tax
Income Tax
Draft Income Tax Rule 243 – Reporting requirements under section 509 of the Act
Income Tax
Income Tax
Draft Income Tax Rule 242 – Obligation for reporting under section 509 of the Act
Income Tax
Income Tax
Draft Income Tax Rule 241 – Definitions for the purposes of rules 242, 243 and 244
Income Tax
Income Tax
Draft Income Tax Rule 290, 291, 292: Audit Reports under Schedules IX & X (Sections 48 & 49) & Investment of Fund Moneys
Income Tax
Income Tax
Draft Income Tax Rule 289: Rules for functioning of an electoral trust
Income Tax
Income Tax
Draft Income Tax Rule 288: Guidelines for setting up Infrastructure Debt Fund for exemption under Schedule VII
Income Tax
Income Tax
Draft Rules 286–287: Approval for Employee Welfare Funds & Govt Grant Threshold under Schedule VII
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.
