Rules Explained
Income-tax Rules 2026
The Income-tax Rules, 2026 show how the Income Tax Act 2025 works in practice — TDS rates, ITR filing procedures, and PAN rules.
Introduction
The Income-tax Rules, 2026 explain how the Act is applied. While the Act sets the rates and provisions, the rules tell you how to comply — forms to fill, timelines to follow, and procedures to follow. Below are the rules most relevant to individual taxpayers.
Income-tax Rules 2026 explainers
TDS Certificates
Form 16, 16A, 16B, 16C — who issues them, what they contain, and how to download from TRACES.
PAN-Aadhaar Linking
Rule 114 — how to link, the ₹1,000 fee, and what happens when PAN goes inoperative.
Advance Tax
Four instalment due dates, how to calculate, and interest for late payment under Section 234C.
Rebate Under Section 87A
Up to ₹25,000 rebate for taxable income up to ₹7 lakh — who qualifies and how to claim.
ITR Filing Procedure
Step-by-step guide to filing ITR for AY 2026-27: form selection, documents, submission, and verification.
Sources
- Income-tax Rules 2026 at incometax.gov.in
- CBDT circulars and notifications at incometax.gov.in (verified 2026-10-07)
Last reviewed by FinWiz24 Research Desk.