Income-tax (SEVENTH Amendment) Rules, 2026

Mar 31, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Ministry of Finance (MoF) on March 30, 2026, issued the Income-tax (SEVENTH Amendment) Rules, 2026 to further amend the Income-tax Rules, 1962.

The following amendments have been stated:

• In the Income-tax Rules, 1962, in Appendix - II, FORM ITR-7 has been substituted. 

They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for A.Y. 2026-27. 

The amended Form has been attached to the document below. 

[Notification No. G.S.R. 231(E)]

View Document 1

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