Notification No. 46/2026 — Income-tax (Third Amendment) Rules, 2026

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This is a Notification — it has the force of law. Unlike a circular (which only clarifies), this changes what you legally apply, from the effective date below.

Gazette ref: G.S.R. 227(E)

Status: ✔ In force

Dated: 30 Mar 2026

In plain English

Income-tax (Third Amendment) Rules, 2026. Official CBDT notification No. 46/2026, dated 30 Mar 2026.

The official document

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Read the official notification (PDF)

Official CBDT notification No. 46/2026 — opens the official PDF on incometaxindia.gov.in.

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Our explanation is a plain-language summary for general understanding, not advice on your specific matter. The official Gazette copy prevails. © EaseValue Advisors LLP.

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