INCOME TAX RULES, 2026

by Bharat's

1.The Income-tax Rules, 2026	1.1
2.The Income-tax Rules, 1962	2.1

3.The Income-tax (Certificate Proceedings) Rules, 1962	3.1
4.The Income-tax (Appellate Tribunal) Rules, 1963	4.1
5.Income-tax (Dispute Resolution Panel) Rules, 2009	5.1
6.The Income-tax Settlement Commission (Procedure) Rules, 1997	6.1
7.The Authority for Advance Rulings (Procedure) Rules, 1996	7.1
8.Direct Tax Vivad Se Vishwas Rules, 2024	8.1

9.Reverse Mortgage Scheme, 2008	9.1
10.Capital Gains Accounts Scheme, 1988	10.1
11.Bank Term Deposit Scheme, 2006	11.1
12.National Pension Scheme Tier II - Tax Saver Scheme, 2020	12.1
13.Faceless jurisdiction of Income-tax Authorities Scheme, 2022	13.1
14.e-Verification Scheme, 2021	14.1
15.e-Assessment of Income Escaping Assessment Scheme, 2022	15.1
16.Faceless Inquiry or Valuation Scheme, 2022	16.1
17.Centralised Processing of Returns Scheme, 2011	17.1
18.Faceless Assessment Scheme, 2019	18.1
19.e-Settlement Scheme, 2021	19.1
20.e-Dispute Resolution Scheme, 2022	20.1
21.E-advance Rulings Scheme, 2022	21.1
22.e-Appeals Scheme, 2023	22.1
23.Faceless Appeal Scheme, 2021	23.1
24.Faceless Penalty Scheme, 2021	24.1
25.Guidelines for Compounding of Offences under section 279(2)	25.1

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