Notification G.S.R. 198(E) — Income-tax Rules, 2026

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 20th March, 2026

G.S.R. 198(E).—In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025),

the Central Board of Direct Taxes hereby makes the following rules, namely:–