Government Notifies Income Tax Rules, 2026

On 20th March 2026, the Centre notified the Income Tax Rules, 2026, effective from 1 April 2026.

Purpose

  • To enhance transparency, digitization, and standardisation.

Key Changes Made

Operationalizing Income-tax Act, 2025

  • The new rules operationalise the Income-tax Act, 2025 and replace older procedural systems with updated definitions and compliance mechanisms.

Dividend Regulations

  • Companies are required to maintain share registers, conduct general meetings, and distribute dividends only within India to ensure stronger domestic oversight.

Stock Exchange Compliance

  • Stock exchanges must maintain audit trails for seven years, restrict deletion of records, and submit monthly reports on modified transactions to improve ....
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