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India's New Income Tax Act 2025 Draft Rules Out: Major Changes Effective April 1, 2026
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New Income Tax Rules Draft Released: Major Changes Coming April 1, 2026
M
Moneycontrol
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08-02-2026, 09:56
New Income Tax Rules Draft Released: Major Changes Coming April 1, 2026
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Income Tax Department releases draft of Income Tax Rules, 2026, for the 'New Income Tax Act, 2025'.
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Aims to simplify tax rules, reduce legal disputes, and modernize tax administration.
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Replaces 60-year-old 1962 rules, reducing 511 rules to 323 for a more concise system.
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Introduces technology-based smart forms with automated reconciliation and pre-fill capabilities.
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Provides clarity on Fair Market Value, capital asset holding periods, and simplified ITR formats.
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