NEW DELHI: The government on Friday notified the Income-tax Rules, 2026, setting the stage for the rollout of the new Income-tax Act, 2025 from April 1, 2026, with a sharper focus on transparency, stricter disclosures and improved compliance.
The Central Board of Direct Taxes (CBDT) has published the Income-tax Rules, 2026 in the e-Gazette, replacing earlier provisions and laying down a detailed framework for the upcoming financial year 2026-27.
The new rules aim to simplify procedures while tightening reporting standards across key areas such as capital gains, stock market transactions and non-resident taxation.
The rules come after draft proposals released earlier this year and are part of a broader effort to modernise India’s tax system.