#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 81 – Determination of arm’s length price in certain cases
Income Tax
Income Tax
Draft Income Tax Rule 80 – Most appropriate method
Income Tax
Income Tax
Draft Income Tax Rule 79 – Determination of arm’s length price under section 165
Income Tax
Income Tax
Draft Income Tax Rules 77 and 78 – Meaning of Expressions and Other Method for Determining Arms Length Price
Income Tax
Income Tax
Draft Income Tax Rules 75 and 76 – Documents for Double Taxation Relief under Sections 159(1) & 159(2) and Foreign Tax Credit
Income Tax
Income Tax
Draft Income Tax Rule 74 – Taxation of income from retirement benefit account maintained in a notified country
Income Tax
Income Tax
Draft Income Tax Rule 73 – Relief under section 157(1) when salary is paid in arrears or in advance, gratuity, etc
Income Tax
Income Tax
Draft Income Tax Rules 67 to 72 – Forms, Reports & Certificates Under Sections 144, 146, 147(4)(a), 151(5), 151(6), 152(5) & 152(6) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 66 – Audit Report Filing Requirement for Deductions under Sections 46, 138 to 144
Income Tax
Income Tax
Draft Income Tax Rules 63, 64 and 65 – Prescribed Authority for National Eminence University Approval (Section 133), Notification Guidelines (Section 133(1)(a)(xxiv)), and Deduction Conditions (Section 134)
Income Tax
Income Tax
Draft Income Tax Rule 62 – Prescription Requirements for Certain Diseases for Deduction under Section 128
Income Tax
Income Tax
Draft Income Tax Rule 61 – Medical Authority Certificate for Autism, Cerebral Palsy and Multiple Disabilities for Deductions under Sections 127 and 154
Income Tax
Income Tax
Draft Income Tax Rule 60 – Conditions for Carry Forward and Set-Off of Accumulated Loss and Unabsorbed Depreciation in Amalgamation
Income Tax
Income Tax
Draft Income Tax Rule 59 – Computation of income chargeable to tax under section 92(2)(l) 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.
