#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 151–156: Release of Assets (Sec 250), Distraint & Sale, Information Form (Sec 254(1)), Disclosure (Sec 258(2)) & Prescribed Authority (Sec 259)
Income Tax
Income Tax
Draft Income Tax Rule 157 – Persons Exempt from Obtaining PAN under Section 262
Income Tax
Income Tax
Draft Income Tax Rule 154 – Application for allotment of a PAN
Income Tax
Income Tax
Draft Income Tax Rule 159: Transactions in relation to which PAN is to be quoted or applied for Section 262(1)(f), 262(10)(c) and 262(10)(e)
Income Tax
Income Tax
Draft Income Tax Rule 160: Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
Income Tax
Income Tax
Draft Income Tax Rule 161: Transactions for section 262(9)(a) of Income Tax Act
Income Tax
Income Tax
Draft Income Tax Rule 162 – When PAN becomes inoperative under section 262(6)
Income Tax
Income Tax
Draft Income Tax Rule 163 – Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)
Income Tax
Income Tax
Draft Income Tax Rule 164 – Forms, eligibility, verification etc. in respect of return of income
Income Tax
Income Tax
Draft Income Tax Rule 165, 166 – Updated Return Filing under Sections 263(6) & 263(2) and Defective Return Conditions under Section 263(7)
Income Tax
Income Tax
Draft IT Rules 167–171: Appeal Form (S.358), Return Verification (S.265), Information Verification (S.268(1)(c)), Notice Authority (S.268(3)) & Audit/Inventory Report Forms (S.268(5))
Income Tax
Income Tax
Draft Income Tax Rule 141: Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit
Income Tax
Income Tax
Draft Income Tax Rule 142: Conditions in Schedule VI [Note 1(g)(ii)(B)] required to be fulfilled by an investment division of offshore banking unit
Income Tax
Income Tax
Draft Income Tax Rule 143 – Determination of income of a specified fund attributable to the investment division of an offshore banking unit under section 210(3) of the Act
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.
