#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 123 – Maintenance and Furnishing of Information by Constituent Entity under Section 171
Income Tax
Income Tax
Draft Income Tax Rule 121 – Application and Procedure to Give Effect to Agreement under Section 533(2)(p)
Income Tax
Income Tax
Draft Income Tax Rule 118 – Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
Income Tax
Income Tax
Draft Income Tax Rules 119 and 120 – Renewal of Agreement and Miscellaneous Provisions
Income Tax
Income Tax
Draft Income Tax Rule 114 – Compliance Audit of the agreement
Income Tax
Income Tax
Draft Income Tax Rule 117 – Procedure for giving effect to rollback provision of an Agreement
Income Tax
Income Tax
Draft Income Tax Rules 112 & 113 – Amendments to Application and Furnishing of Annual Compliance Report
Income Tax
Income Tax
Draft Income Tax Rules 115 and 116 – Revision and Cancellation of Agreements
Income Tax
Income Tax
Draft Income Tax Rule 111 – Roll Back of the Agreement
Income Tax
Income Tax
Draft Income Tax Rule 110 – Terms of the agreement
Income Tax
Income Tax
Draft Income Tax Rule 109 – Procedure
Income Tax
Income Tax
Draft Income Tax Rule 108 – Preliminary processing of application
Income Tax
Income Tax
Draft Income Tax Rule 103 to 107: APA Definitions, Eligibility, Pre-Filing Consultation, Application and Withdrawal Procedures
Income Tax
Income Tax
Draft Income Tax Rule 101 & 102 – Safe Harbour Procedure for Business Income Attribution and Bar on MAP Once Exercised
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.
