CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026
Finance Ministry has notified the Income-tax (Amendment) Rules, 2026, clarifying GAAR exclusion for pre-April 2017 investments.
Income Tax Amendment Rules 2026
Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27
On 30-3-2026, the Ministry of Finance notified a series of amendments to the Income-tax Rules, 1962, primarily updating various Income-tax Return (ITR) forms. These changes will apply to returns filed for Assessment Year 2026—27 and impact taxpayers across categories, including individuals, HUFs, firms, companies, and charitable entities.
Income Tax (Amendment) Rules, 2026: Key Changes to Rules 114-F, 114-G and 114-H
Finance Ministry has notified the Income Tax (Amendment) Rules, 2026, aligning tax reporting framework with evolving global standards for digital assets, electronic-money instruments, and CBDCs.