CBDT Notifies Income-tax Rules, 2026: What Changes from 1 April 2026
CBDT has notified the Income-tax Rules, 2026 under the Income-tax Act, 2025, effective 1 April 2026. The Rules consolidate 500+ rules into 333, refresh perquisite valuations, widen the 50% HRA city list; FY 2025-26 compliance stays on the 1961 Act for a clean transition.
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