Income Tax Rules, 2026 (36th edn., 2026)

1. The Income-tax Rules, 2026

Table 1: Corresponding Rule of I.T. Rules, 1962 = I.T. Rules, 2026

Table 2: Corresponding Form of I.T. Rules, 1962 = I.T. Rules, 2026

2. The Income-tax Rules, 1962

ANNEXURE 1: Income Computation and Disclosure Standards

A. Income Computation and Disclosure Standard I relating to accounting policies

B. Income Computation and Disclosure Standard II relating to valuation of inventories

C. Income Computation and Disclosure Standard III relating to construction contracts

D. Income Computation and Disclosure Standard IV relating to revenue recognition

E. Income Computation and Disclosure Standard V relating to tangible fixed assets

F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates

G. Income Computation and Disclosure Standard VII relating to government grants

H. Income Computation and Disclosure Standard VIII relating to securities

I. Income Computation and Disclosure Standard IX relating to borrowing costs

J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets

Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961

3. The Income-tax (Certificate Proceedings) Rules, 1962

4. The Income-tax (Appellate Tribunal) Rules, 1963

CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding Instructions regarding e-payment of ITAT fees

5. Income-tax (Dispute Resolution Panel) Rules, 2009

6. The Income-tax Settlement Commission (Procedure) Rules, 1997

7. The Authority for Advance Rulings (Procedure) Rules, 1996

8. Direct Tax Vivad Se Vishwas Rules, 2024

9. Reverse Mortgage Scheme, 2008

[For purposes of section 47(xvi)]

10. Capital Gains Accounts Scheme, 1988

[For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)]

Notification: Banks authorised to receive deposits under the scheme

11. Bank Term Deposit Scheme, 2006

[For purposes of section 80C(2)(xxi)]

12. National Pension Scheme Tier II – Tax Saver Scheme, 2020

[For purposes of section 80C(2)(xxv)]

13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022

[For purposes of section 130(1) and (2)]

14. e-Verification Scheme, 2021

[For purposes of section 135A(1) and (2)]

15. e-Assessment of Income Escaping Assessment Scheme, 2022

[For purposes of section 151A(1) and (2)]

16. Faceless Inquiry or Valuation Scheme, 2022

[For purposes of section 142B(1) and (2)]

17. Centralised Processing of Returns Scheme, 2011

[For purposes of section 143(1A)]

18. Faceless Assessment Scheme, 2019

(1)Faceless Assessment Scheme, 2019

[For purposes of section 143(3A)]

(2)Directions under section 143(3B) for Faceless Assessment Scheme, 2019

(3)Conduct of assessment proceedings through “E-Proceeding” facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019

19. e-Settlement Scheme, 2021

[For purposes of section 245D(11) and (12)]

20. e-Dispute Resolution Scheme, 2022

[For purposes of section 245MA(3) and (4)]

21. E-advance Rulings Scheme, 2022

[For purposes of section 245R(9) and (10) and 245W(2) and (3)]

22. e-Appeals Scheme, 2023

23. Faceless Appeal Scheme, 2021

(1)Faceless Appeal Scheme, 2021 [For purposes of section 250(6B) and (6C)]

(2)Authorised Income-tax Authorities to conduct e-appeal proceedings

24. Faceless Penalty Scheme, 2021

(1) Faceless Penalty Scheme, 2021

[For purposes of section 274(2A)]

(2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021

25. Guidelines for Compounding of Offences under section 279(2)

Additional Information in e-book

26. Securities Transaction Tax Rules, 2004

27. Commodities Transaction Tax Rules, 2013

28. Prohibition of Benami Property Transaction Rules, 2016

29. Equalisation Levy Rules, 2016

30. Centralised Processing of Equalisation Levy Statement Scheme, 2023