#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 23 – Computation of pro rata amount of discount on a zero coupon bond for the purpose of section 32(d) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 19 and 20 – Rule 19 ₹8 Lakh GTI Limit & Rule 20 VRS Deduction Guidelines
Income Tax
Income Tax
Draft Income Tax Rules – 21 Unrealised Rent Conditions & Rule 22 Rural Branch Average Advances Computation
Income Tax
Income Tax
Draft Income Tax Rule 17 and 18 – Salary Income under Section 17(1)(c)(ii) and Medical Benefit Perquisite Exemption
Income Tax
Income Tax
Draft Income Tax Rule 16 – Annual accretion referred to in section 17(1)(i) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 15 – Valuation of perquisites
Income Tax
Income Tax
Draft Income Tax Rule 13 and 14 – Threshold for Significant Economic Presence and Method for Determining Expenditure Relating to Exempt Income
Income Tax
Income Tax
Draft Income Tax Rule 12 – Determination of income attributable to assets in India
Income Tax
Income Tax
Draft Income Tax Rule 11 – Fair market value of assets in certain cases
Income Tax
Income Tax
Draft Income Tax Rule 10 – Definition of terms for rule 11 and rule 12
Income Tax
Income Tax
Draft Income Tax Rule 9 – Determination of income in case of non-residents
Income Tax
Income Tax
Draft Income Tax Rule 8 – Computation of period of stay in India for an Indian Citizen being a member of the crew of a foreign bound ship
Income Tax
Income Tax
Draft Income Tax Rule 7 – Guidelines for notification of zero coupon bond
Income Tax
Income Tax
Draft Income Tax Rule 6 – Method of determination of period of holding of capital assets in certain cases
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.
