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CBDT notifies new tax rules effective April 1

Hindustan Times Noida

|

March 21, 2026

The Central Board of Direct Taxes on Friday notified the rules for Income-tax Act, 2025 which provided enhanced tax benefit for HRA to salary earner but makes disclosure of landlord-tenant relationship mandatory.

- Press Trust of India

The Income-tax Rules, 2026 will operationalise the simplified direct tax legislation that was approved by Parliament last year and will come into effect from April 1.

“These rules may be called the Income-tax Rules, 2026. They shall come into force on the April 1, 2026,” a gazette notification said.

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