MoF issued the Income-tax (Third Amendment)

Jul 27, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Ministry of Finance (MoF) on July 24, 2026, issued the Income-tax (Third Amendment) Rules, 2026, to further amend the Income-tax Rules, 2026.

The key amendments are:

• The amendments apply to searches initiated under Section 247 and requisitions made under Section 248 of the Income-tax Act, 2025, on or after April 01, 2026.

• Rule 332(1) has been amended to substitute the reference to "Appendix III" with "Appendix III and Appendix IV".

• A new Appendix IV has been inserted.

[G.S.R. 656(E).]

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