#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 100 – Safe Harbour for income attribution in case of income from business and profession
Income Tax
Income Tax
Draft Income Tax Rule 99 – Definitions for safe harbour rules for income attribution in case of income from business and profession
Income Tax
Income Tax
Draft Income Tax Rule 98 – Procedure governing safe harbour rules for specified domestic transactions
Income Tax
Income Tax
Draft Income Tax Rule 97 – Safe harbour for eligible specified domestic transaction
Income Tax
Income Tax
Draft Income Tax Rule 92 to 96 – Safe Harbour Limits: No MAP if Accepted, Exclusions for Certain International Deals, and Eligibility Rules for Specified Domestic Transactions
Income Tax
Income Tax
Draft Income Tax Rule 91 – Procedure relating to transactions of provision of information technology services
Income Tax
Income Tax
Draft Income Tax Rule 90 – Procedure relating to transactions other than provision of information technology services
Income Tax
Income Tax
Draft Income Tax Rule 89 – Safe harbour for eligible international transactions
Income Tax
Income Tax
Draft Income Tax Rule 88 – Eligible international transactions for safe harbour
Income Tax
Income Tax
Draft Income Tax Rule 87 – Eligible assessee for safe harbour rules for international transactions
Income Tax
Income Tax
Draft Income Tax Rules 85 and 86: Accountant’s Report under Section 172 and Safe Harbour Definitions for International Transactions
Income Tax
Income Tax
Draft Income Tax Rule 84 – Information and documents to be kept and maintained under section 171(1)(a)
Income Tax
Income Tax
Draft Income Tax Rule 83 – Time Limit for Repatriation under Section 170(2) and Interest Computation under Section 170(4) on Secondary Adjustments
Income Tax
Income Tax
Draft Income Tax Rule 82 – Exercise of option for determination of Arm’s length price for multiple years in a single proceeding
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.
