#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.

Form 48: Accountant’s Report for International & Specified Domestic Transactions

Foreign Tax Credit – Forms 44 & 45 (Former Form 67)

Master File & Country-by-Country Report (CbCR): Forms 56, 57, 58, 59 & 60

Safe Harbour Application – Form 49 (Replaces Forms 3CEFA, 3CEFB & 3CEFC)

Income Tax Rules 2026: Key Changes in Advance Pricing Agreements

CBDT Prescribes Forms 154 & 155 for ITCC of Non-Domiciled Persons

TRC for Resident Taxpayers: Form 42 Application, Form 43

DTAA Benefits: Form 41 and TRC Required for Non-Residents

CBDT Releases Revised FATCA & CRS Guidance Note: Income Tax Rules, 2026

Rule 46(8) Mandates Daily India-Based Backup of Electronic Books from 1 April 2026

Q1 Tax Year 2026-27: TDS & TCS Return Filing Forms and Due Dates

Assessment under Section 270 of Income Tax Act, 2025

Section 268 – Inquiry before Assessment under Income Tax Act, 2025

Income Tax Rule 46(8): Mandatory Daily Backup of Electronic Books of Accounts
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.
