Income-tax (Sixth Amendment) Rules, 2026

Mar 31, 2026 | by TeamLease RegTech Legal Research Team

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

The following has been stated namely: -

• Form ITR-6 which is for Companies other than companies claiming exemption under section 11 has been substituted.

The following shall come into force with effect from March 31, 2026 and shall apply in respect of returns filed for Assessment Year 2026-27.

[Notification No. G.S.R. 230(E)]

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