The Central Board of Direct Taxes has notified the Income-tax Rules 2026 under the Income-tax Act, 2025. The rules have been finalised and published after issuance of draft rules(https://1-comply.com/draft-income-tax-rules-and-forms-2026-release-of-drafts-and-press-communication/) for stakeholder consultation prior to notification.

• The Income-tax Rules, 2026 are notified as final rules.
• They provide procedural framework covering definitions, compliance requirements, valuation provisions, and reporting mechanisms under the new Act.
• The rules operationalize various provisions including income determination, asset valuation, and recognition conditions.
• The rules shall come into force from April 01, 2026.