Income-tax (Fourth Amendment) Rules, 2026

Mar 31, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Direct Taxes (CBDT) on March 30, 2026, issued the Income-tax (Fourth Amendment) Rules, 2026, to further amend the Income-tax Rules, 1962.

The following has been stated:

• In Appendix II, FORM ITR-3 has been substituted.

• It will come into force with effect from March 31, 2026, and will apply in respect of returns filed for A.Y. 2026-27.

[G.S.R. 228(E)]

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Income-tax (Fourth Amendment) Rules, 2026

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