Income Tax Rules, 2026

by Dr. Girish Ahuja & CA (Adv.) Rahul Agarwal

DIVISION I

INCOME-TAX RULES, 2026

Navigator - Income-tax Rules, 2026	1.3
1. Short title and commencement	1.19
2. Definitions	1.19
3. Arrangements for declaration and payment of dividends within India	1.19
4. Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)	1.19
5. Procedure for notification of a recognised stock exchange for the purposes of section 2(92)	1.20
6. Method of determination of period of holding of capital assets in certain cases	1.20
7. Procedure for notification of zero coupon bond	1.22
8. Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship	1.23
9. Determination of income in case of non-residents	1.23
10. Definition of terms for rules 11 and 12	1.24
11. Fair market value of assets in certain cases	1.25
12. Determination of income attributable to assets in India	1.28
13. Threshold for purposes of significant economic presence	1.28
14. Method for determining amount of expenditure in relation to income not includible in total income	1.28
15. Valuation of perquisites	1.29
16. Annual accretion referred to in section 17(1)(i)	1.43
17. Salary income for purposes of section 17(1)(c)(ii)	1.43
18. Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner	1.43
19. Gross total income for purposes of section 17(3)(b)	1.45
20. Procedure for purposes of section 19	1.45
21. Unrealised rent	1.47
22. Computation of aggregate average advances for purposes of section 31(1)	1.47
23. Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)	1.47
24. Notification of infrastructure facility for the purposes of section 32(e)	1.48
25. Depreciation	1.48