Rule 1

Short title and commencement

(1) These rules may be called the Income-tax Rules, 2026.

(2) They shall come into force on the 1st April, 2026.

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.