#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 38 – Conditions for Notification of Agricultural Extension Projects under section 47(1)(a) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 37 – Guidelines for approval of Agricultural Extension Project under section 47(1)(a) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 36 – Guidelines for Notification of Affordable Housing Projects under Section 46(11)(d)(vii) and Semiconductor Wafer Fabrication Units under Section 46(11)(d)(xiii)
Income Tax
Income Tax
Draft Income Tax Rule 35 – Prescribed Authority, Procedure & Conditions for Approval under Section 45(3)(b)
Income Tax
Income Tax
Draft Income Tax Rule 34 – Conditions for Grant of Approval to Universities, Colleges & Institutions under Sections 45(4) read with 45(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 33 – Conditions for Grant of Approval to Research Associations under Sections 45(4) read with 45(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 32 – Guidelines, Form & Procedure for Approval under Sections 45(4) read with 45(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 31 – Statement of Donation Particulars and Donor Certificate Under Section 45(4)(a)
Income Tax
Income Tax
Draft Income Tax Rule 30 – Prescribed Authority & Approval Process for Scientific Research Expenditure under Section 45(3)(c)
Income Tax
Income Tax
Draft Income Tax Rule 29 – Prescribed Authority & Approval Process for Scientific Research Expenditure under Sections 45(1)(a)(ii) and 45(2)
Income Tax
Income Tax
Draft Income Tax Rule 27 and 28 – Forms for Statement of Preliminary Expenses (Section 44) and Audit Report for Deductions (Sections 44 & 51)
Income Tax
Income Tax
Draft Income Tax Rule 26 – Cases Where Payments Exceeding ₹10,000 Per Day May Be Made Otherwise Than by Specified Banking or Electronic Modes Under Rule 48
Income Tax
Income Tax
Draft Income Tax Rule 25 – Caps Depreciation at 40% Due to Tax Regime Options
Income Tax
Income Tax
Draft Income Tax Rule 24 – Infrastructure facility under section 32(e) 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.
