New Income-tax Rules, 2026 Notified: Key Framework to Take Effect from April 1
The Ministry of Finance, through the Central Board of Direct Taxes (CBDT), has notified the Income-tax Rules, 2026 under the Income-tax Act, 2025. Effective from April 1, 2026, the rules lay down detailed provisions relating to dividend payments, recognition of stock exchanges, valuation methods, taxation of non-residents, perquisites, and compliance procedures. This notification establishes a comprehensive regulatory framework aimed at improving transparency, standardization, and efficiency in tax administration.
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