The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued Notification No. 121/2026 dated 22 September 2026, introducing the Income-tax (Fifth Amendment) Rules, 2026. The amendments modify the Income-tax Rules, 2026, particularly regarding TDS compliance on immovable property transactions involving non-resident sellers and resident individual or Hindu Undivided Family (HUF) buyers. CASansaar