Section 1 of Income-tax Rules, 2026 – Short title and commencement

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Section 1: Short title and commencement

[G.S.R. 198(E), DATED 20-3-2026]

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:–

Short title and commencement.

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

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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