Quick Summary
The Government of India, through the Central Board of Direct Taxes under the Ministry of Finance, has officially notified the Income Tax Rules, 2026, marking a significant step in implementing the provisions of the new Income-tax Act, 2025. The notification, published in the Gazette of India on Marc
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FAQ :
The Income Tax Rules, 2026, will come into force from April 1, 2026.
Companies must now ensure shareholder records are maintained in India, dividend approval meetings are held domestically, and dividend payments are made only within India.
Stock exchanges must comply with SEBI regulations, maintain audit trails for seven years, and ensure proper client data documentation.
Clear guidelines are introduced for determining holding periods in complex situations like conversions, foreign company restructuring, and assets declared under past income disclosure schemes.
The threshold for significant economic presence for non-residents operating in India's digital economy is set at Rs 2 crore for transactions with Indian users.
Entities must apply at least three months in advance for notifying zero-coupon bonds, meeting specific tenure, credit rating, and listing requirements.
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