CBDT issues Income-tax (Sixth Amendment) Rules, 2026

Oct 09, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Direct Taxes (CBDT) on October 8, 2026, has notified the Income-tax (Sixth Amendment) Rules, 2026, further amending the Income-tax Rules, 2026.

The following has been stated:

Rule 231 has been amended to include “waiver” along with “imposition”.

Further, Form No. 161 has been substituted with a revised Form. The amendments shall come into force from the date of publication in the Official Gazette.

[Notification No. G.S.R. 871(E)]

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