Income-tax (Sixth Amendment) Rules, 2026

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 8th October, 2026

INCOME-TAX

G.S.R. 871(E).— In exercise of the powers conferred by section 533 read with section 440 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely:—

1. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2026.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 2026,—

(a) in rule 231, after the word “imposition”, the words “or waiver” shall be inserted;

(b) for FORM NO. 161, the following Form shall be substituted, namely:—

FORM NO. 161