Draft Income - Tax Rules 2026
Draft Income-tax Rules 2026 is Taxmann's authoritative statutory compilation presenting the Draft Income-tax Rules and Draft Forms 2026 (dated 7th February 2026), released by the Central Board of Direct Taxes (CBDT) in the public domain ahead of the proposed enforcement of the Income-tax Act 2025 from 1st April 2026. This Edition (February 2026) is editorially positioned as a transition, consultation, and implementation reference, enabling stakeholders to study, analyse, and prepare for the complete redesign of India's income-tax subordinate legislation framework. Beyond reproducing the draft statutory text, the publication is engineered as a rule-migration and compliance-system mapping tool. It integrates the full draft rules, the complete set of redesigned draft forms, and two exhaustive navigators that map the Draft Income-tax Rules 2026 and Forms with their corresponding provisions under the Income-tax Rules 1962. The result is a single, coherent volume that allows users to trace continuity, consolidation, renumbering, procedural restructuring, and technology-driven redesign under the proposed regime.
This publication is intended for advanced professional, institutional, and policy users who must engage with the design, impact, and operationalisation of the new income-tax rules framework, including:
- Chartered Accountants, Cost Accountants, Company Secretaries, and Tax Consultants
- Tax Advocates and Litigation Professionals
- Corporate Tax, Compliance, and Finance Teams involved in SOP and system redesign
- ERP, Reporting, and Data-Governance Implementation Teams
- Government Officers, Policymakers, and Law-Drafting Authorities
- Industry Bodies and Professional Associations preparing consultation feedback
- Academicians, Researchers, and Advanced Students of direct tax law
The Present Publication is the 63rd Edition | 2026, covering Draft Income-tax Rules & Forms as released on 7th February 2026.
