#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.

Draft Income Tax Rule 233: Authentication of notices and other documents

Draft Income Tax Rule 232: Service of notice, summons, requisition, order and other communication U/s. 501

Draft Income Tax Rules 226–231: TRO Powers, Tax Clearance, Refund & Application Forms (Secs 420, 434, 440)

Draft Income Tax Rule 225: Procedure for recovery of tax for section 413 and 475

Draft Income Tax Rules 221–224: Forms for Accountant Certificate, Demand Notice, Advance Tax Estimate & Sec 413/414 Statement

Draft Income Tax Rule 220: Information Furnishing for Payments to Non-Residents & Foreign Companies

Draft Income Tax Rule 219: Statement of TDS or TCS U/s. 397(3)(b)

Draft Income Tax Rule 218: Time and mode of payment to Government account of tax deducted or collected at source or tax paid

Draft Income Tax Rules 216–217: TAN Application & Relief from Higher TDS for Non-Residents

Draft Rule 214: Payer’s Application for Certificate on Payments to Non-Residents (Excl. Salary)

Draft Income Tax Rule 212, 213 – Buyer Declaration for No TCS u/s 394(2); Application for Lower/Nil TDS or TCS Certificate

Draft Income Tax Rule 210, 211:No TDS on UTI Units of Non-Residents u/s 393(2) Sl. 10 r/w 393(4) Sl. 15; Declaration for Nil TDS u/s 393(6)

Draft Income Tax Rule 209: Application by payee for certificate authorising receipt of interest and other sums without deduction of tax

Draft Income Tax Rule 207, 208: Rate of Exchange for Forex TDS; Declaration & Evidence by Specified Senior Citizen
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.
