Income Tax Draft Rules, 2026 (FY 2026-27): Significant modifications that will affect payroll
- February 13, 2026
- Posted by: AscentHR
- Categories: India (All States), Notification
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India’s Central Board of Direct Taxes (CBDT) has published the Draft Income-tax Rules, 2026 (FY 2026-27). These proposed amendments revise the valuation of perquisites and exemptions impacting payroll structuring, TDS computation, and employee compensation planning. The changes are currently in draft form and will take effect only upon final notification in the Official Gazette.
Please refer below to the draft:
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