VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2026 › Notification No. 22/2026 [F. No. 370142/41/2025-TPL] / G.S.R. 198(E)
Notification 20 March 2026

Notification No. 22/2026 [F. No. 370142/41/2025-TPL] / G.S.R. 198(E)

Income-tax Rules, 2026

What this is

Notification No. 22/2026 [F. No. 370142/41/2025-TPL] / G.S.R. 198(E) was published on 20 March 2026. Its subject is Income-tax Rules, 2026.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 23/2026 [F. No. 203/08/2025/ITA-II] / SO 1490(E)  ·  Notification No. 21/2026 [F. No. 203/06/2025/ITA-II] / SO 1401(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.