Rule 1 — Short title and commencement
Parent Act Section(s): See cross-references below
Full Text
- Short title and commencement.–(1) These rules may be called the Income-tax Rules, 2026. (2) They shall come into force on the 1st April, 2026.
Cross-References
Act Sections Referenced
- None identified
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]