The Ministry of Finance (MoF) on April 16, 2026, issued amendments to the Income-tax Rules, 2026 vide number G.S.R. 198(E), dated March 20, 2026.
The following amendments have been stated:
• at page 1664, in rule 165, in marginal heading after “read with” for the words, brackets and figure “sub-section (2) of said section”, figures and brackets “263(2)” shall be substituted;
• at page 1711, in rule 229, omit “(1)”;
• at page 1752, in rule 243, for the word and figures, “section 242”, the word and figures, “rule 242” shall be substituted;
• at page 1752, in rule 243, for the words and figures, “section 244”, the word and figures, “rule 244” shall be substituted;
• at page 1814, in Notes, for the letter, symbols and figures “A-1-1”, the letter, symbol and figure, “A-1” shall be substituted;
• at page 1815, in Notes, for the letters, symbol and figure “A A-6”, the letter, symbol and figure, “A-6” shall be substituted;
• at page 1847, in Notes, for the figures and symbols “6.”, “7.”, “8.” and “9.”, the figures and symbols, “1.”, “2.”, “3.” and “4.” shall be substituted respectively;
• at page 1954, in Verification by an accountant, for the words and symbol “my/our”, the word “my” shall be substituted;
• at page 1958, in Verification by an accountant, for the words and symbol “my/our”, the word “my” shall be substituted;
• at page 1974, in RPM, in cell (iii), for the words “before adjustme t”, the words “before adjustment” shall be substituted;
• at page 1974, in RPM, in cell (vi), for the words “adjustme t”, the word “adjustment” shall be substituted;
• at page 1974, in CPM, in cell (iii), for the words “befor adjustment”, the words “before adjustment” shall be substituted;
• at page 1975, in TNMM, for the word “articulars”, the word “Particulars” shall be substituted;
• at page 1975, in TNMM, in cell (v), for the words “before adjustm nt”, the words “before adjustment” shall be substituted;
• at page 1975, in CUP, for the word “Particula s”, the word “Particulars” shall be substituted;
• at page 2003, in Part B, in Sl. No. 11, for the words, figures, letter and symbols “Note 5.A-3”, the words, figures, letter and symbols “Note 4.A-3” shall be substituted;
• at page 2006, in Note 1, for the words “specified fund or stock broker”, the words “constituent entity or group name” shall be substituted;
[Notification No. G.S.R. 286(E)]
