Income-tax (Seventh Amendment) Rules, 2026: New Form 173A for Exemption Claims

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 19th October, 2026

INCOME-TAX

G.S.R. 901(E).— In exercise of the powers conferred by section 533 read with section 11 and Schedule IV 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 (Seventh Amendment) Rules, 2026.

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

2. In Income-tax Rules, 2026, —

(a) after rule 281, the following rule shall be inserted, namely: —

“281A. Information to be furnished under Schedule IV (Table: Sl. Nos. 13D and 13E).—

For the purposes of claiming exemption under Schedule IV (Table: Sl. Nos. 13D and 13E), the assessee shall be required to furnish information in Form No. 173A.”;

(b) after Form 173, the following Form shall be inserted, namely: —