Central Board of Direct Taxes (CBDT) issued notification no. 46/2026 dated 30.03.2026 to amend the Income tax Rules 1962 namely – These rules may be called the Income-tax (Third Amendment) Rules, 2026. They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for A.Y. 2026-27.
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- FORM ITR-2
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