The Ministry of Finance (MoF) on September 17, 2026, has amended the Income-tax Rules, 2026, making changes to certain procedural provisions and extending specified deadlines.
The following has been stated:
• Rule 160 and Rule 176 have been amended to make technical changes relating to classification of clauses and electronic communication.
• Rule 225 has been substantially amended by omitting certain clauses/sub-rules and making changes relating to proceedings, including references to arrest and detention.
• The deadline under Rule 246(4) has been extended from September 30, 2026 to March 31, 2027.
• Similarly, the deadline under Rule 256(4) has been extended from September 30, 2026 to March 31, 2027.
• Form No. 169 has been substituted with a revised form.
• Amendments under Rules 2 to 4 are deemed effective from April 1, 2026, while amendments under Rules 5 to 8 take effect from the date of publication in the Official Gazette.
[Notification No.: G.S.R. 822(E)]
