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Income Tax Rules, 2026 – Effective 1st April 2026 – Areas that Impact Employee Taxation

The Central Board of Direct Taxes (CBDT) released the Draft Income Tax Rules, 2026 on February 7, 2026, as part of the implementation framework for the newly enacted Income Tax Act, 2025. The draft was open for public consultation for 15 days (up to February 22, 2026). The CBDT officially notified the final Income Tax Rules, 2026 via Notification No. G.S.R. 198(E) dated March 20, 2026. These rules come into force on April 1, 2026, replacing the decades-old Income-tax Rules, 1962.

AscentHR has prepared a comprehensive analysis of all changes in Direct Tax Rules.

Please refer below to the analysis document:

Regulatory Insights

As organisations prepare to transition to the Four Labour Codes, we’ve curated a set of reference resources to support the HR fraternity to navigate the changes.

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