#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 Rule 206: Rate of exchange for conversion into rupees of income expressed in foreign currency
Income Tax
Income Tax
Draft Income Tax Rule 204, 205: Furnishing of Particulars & Evidence for TDS on Salaries u/s 392(1) & 392(5)(b)
Income Tax
Income Tax
Draft Income Tax Rule 201, 202, 203: Certification of Advance Rulings u/s 384(8); HC Appeal Procedure u/s 389(1); Credit for TDS/TCS
Income Tax
Income Tax
Draft Income Tax Rule 200: Application for obtaining an advance ruling under section 383
Income Tax
Income Tax
Draft Income Tax Rule 199: Specified Order’ & Eligibility Conditions to Restrict DRC Access
Income Tax
Income Tax
Draft Income Tax Rule 197, 198 – Application for Dispute Resolution before DRC u/s 379; Power to Waive/Reduce Penalty or Grant Prosecution Immunity u/s 379
Income Tax
Income Tax
Draft Income Tax Rule 215: Certificate of tax deducted or collected at source to be furnished under section 395(4)
Income Tax
Income Tax
TCS under Income Tax Act 2025 read with Draft 2026 Rules & as amended by Finance Bill 2026
Income Tax
Income Tax
Draft Income Tax Rule 146: Rules related to application for exercising option for tonnage tax scheme and other matters related to it
Income Tax
Income Tax
Draft Income Tax Rule 147: Publication and circulation of Board’s order under section 239(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 148: Search and Seizure under section 247
Income Tax
Income Tax
Draft Income Tax Rule 149: Procedure to requisition services under section 247(5) and to make a reference U/S 247(9)
Income Tax
Income Tax
Draft Income Tax Rule 150 – Valuation under section 247(9)
Income Tax
Income Tax
Draft Income Tax Rule 151: Requisition of books of account, etc. under section 248
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.
