The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued the Amended Departmental Examination Rules for Income Tax Officers, 2026, applicable from the 2026 examination onwards.
Key highlights include:
- Maximum 10 chances to qualify the departmental examination.
- No age limit for appearing in the examination.
- Introduction of five papers, including the new Paper-V: IT Applications & Operations.
- Papers cover Income Tax Law & Taxpayer Services, Advanced Accountancy, Allied Laws & Office Administration, Computation of Income & Drafting, and IT Applications & Operations.
- Objective papers carry negative marking of one-eighth mark for each incorrect answer.
- Special provisions for SC/ST/PwBD candidates, including betterment opportunities, scribe facilities and compensatory time where applicable.
- The rules also prescribe examination procedures, application requirements, grace marks, unfair-means provisions, review/representation mechanisms and a detailed syllabus.
In brief: The 2026 amended rules introduce a revised examination structure with greater emphasis on digital tax administration and IT applications, while providing updated provisions for candidates and partially qualified officers. CASansaar