Income-tax (Fourth Amendment) Rules, 2026 – Key Amendments and Extension of Compliance Dates

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th September, 2026
INCOME-TAX

G.S.R. 822(E).— In exercise of the powers conferred by section 533 read with sections 262, 273, 413, 514 and 515 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely:––

1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2026.

(2) In these rules, ––

(a) rules 2 to 4 shall be deemed to have come into force on the 1st day of April, 2026; and

(b) rules 5 to 8 shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 2026 (hereinafter referred to as the said rules), in rule 160, ––

(a) in sub-rule (3), for the brackets and figure “(i)”, the brackets and letter “(a)” shall be substituted;

(b) in sub-rule (4), for the brackets and figure “(i)”, the brackets and letter “(a)” shall be substituted.

3. In the said rules, in rule 176, in sub-rule (3), in clause (a), in sub-clause (ii), for the words “by affixing digital signature”, the words “by way of an electronic communication” shall be substituted.

4. In the said rules, in rule 225, ––

(a) in sub-rule (4), clause (c) shall be omitted;

(b) in sub-rule (19), for the words “or to arrest”, the word “of” shall be substituted;

(c) in sub-rule (56), for the word, figures, brackets and letter “sub-rule 53(iv).S”, the word, figures, brackets and letter “sub-rule 53(d)” shall be substituted;

(d) sub-rules (75), (76), (77), (78), (79), (80), (81), (82), (83) and (91) shall be omitted;

(e) in sub-rule (87), the brackets and words “(except arrest and detention)” shall be omitted.

5. In the said rules, in rule 246, in sub-rule (4), for the figures, letters and word “30th September, 2026”, the figures, letters and word “31st March, 2027” shall be substituted.

6. In the said rules, in rule 256, in sub-rule (4), for the figures, letters and word “30th September, 2026”, the figures, letters and word “31st March, 2027” shall be substituted.