#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 58 – Prescribed class of persons for the purpose of section 92(3)(i) and section 79
Income Tax
Income Tax
Draft Income Tax Rule 57 – Determination of Fair Market Value of Income-tax Rules, 2026
Income Tax
Income Tax
Draft Income Tax Rules 54, 55 and 56 – Slump Sale Accountant Report, Valuation Officer Reference Conditions (Section 91(1)(b)), and FMV Definitions
Income Tax
Income Tax
Draft Income Tax Rule 53 – Computation of fair market value of capital assets for the purposes of section 77 of the Income tax Act
Income Tax
Income Tax
Draft Income Tax Rule 51 and 52 – Original Fund Conditions; Forex Conversion Rules for Capital Gains U/s 72
Income Tax
Income Tax
Draft Income Tax Rule 50 – Attribution of Income Taxable under Section 67(10) to Capital Assets of Specified Entity under Section 72
Income Tax
Income Tax
Draft Income Tax Rule 49 – Computation of capital gains for the purposes of section 67(5)
Income Tax
Income Tax
Draft Income Tax Rule 47 and 48: Audit Report U/s 63; Other Electronic Payment Modes
Income Tax
Income Tax
Draft Income Tax Rule 46 – Maintenance of books of accounts under section 62 of the Act
Income Tax
Income Tax
Draft Income Tax Rules 2026: Rule 43 Audit Form U/s 59(4) and Rule 44–45 Conditions for Cruise Operators & Electronics Companies U/s 61(2)
Income Tax
Income Tax
Draft Income Tax Rule 42: Interest on Bad & Doubtful Debts of Specified Financial Institutions
Income Tax
Income Tax
Draft Income Tax Rule 41 -Expenditure for obtaining right to use spectrum for telecommunication services
Income Tax
Income Tax
Draft Income Tax Rule 40 – Conditions subject to which a skill development project is to be notified under Section 47(1)(b) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 39 – Guidelines for Approval of Skill Development Projects under Section 47(1)(b) 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.
