#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 144: Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI
Income Tax
Income Tax
Draft Income Tax Rule 145 – Statements under sections 221(4), 222(2), 223(5) and 224(9)
Income Tax
Income Tax
Draft Income Tax Rule 130, 131, 132: Time Limits, Approving Panel Procedure & Remuneration
Income Tax
Income Tax
Draft Income Tax Rule 133, 134: Payment Modes & Patent Royalty Option
Income Tax
Income Tax
Draft Income Tax Rule 135: Calculation of net winnings from online games for purpose of section 194(1)
Income Tax
Income Tax
Draft Income Tax Rule 136, 137, 138 – Option for New Tax Regime and Special Tax Payment Provisions for Companies and Other Persons
Income Tax
Income Tax
Draft Income Tax Rule 139: Computation of exempt income of specified fund attributable to units held by nonresident under Schedule VI
Income Tax
Income Tax
Draft Income Tax Rule 140: Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
Income Tax
Income Tax
Draft Income Tax Rule 129 – Notice, Forms for reference under section 274
Income Tax
Income Tax
Draft Income Tax Rule 127and 128: Tax Consequences of Impermissible Avoidance Arrangements; GAAR (Chapter XI) Inapplicable in Specified Cases
Income Tax
Income Tax
Draft Income Tax Rule 126 – Conditions and activities for the Finance Company located in any International Financial Services Centre for section 177
Income Tax
Income Tax
Draft Income Tax Rule 125 – Furnishing of authorization and maintenance of documents, etc. for the purposes of section 176
Income Tax
Income Tax
Draft Income Tax Rule 124 – Furnishing of report in respect of an international group under section 511
Income Tax
Income Tax
Draft Income Tax Rule 122 – Procedure to deal with requests for bilateral or multilateral advance pricing agreements
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.
