The Central Board of Direct Taxes on February 07, 2026 released the Navigator – Income-tax Rules, 2026, a comprehensive concordance designed to help taxpayers, professionals, and stakeholders seamlessly transition from the earlier Income-tax Rules, 1962 to the new framework notified under the Income-tax Act, 2025.
This consolidated navigator provides a rule-to-rule mapping, enabling users to easily locate the corresponding provisions in the revamped Income-tax Rules, 2026. The document has been prepared to promote transparency, improve navigation across statutory rules, and support the smooth implementation of the restructured direct tax regime.
The issued navigator contains an extensive table covering 330+ rules, capturing:
- New rule numbers under Income-tax Rules, 2026
- Corresponding earlier rule numbers under Income-tax Rules, 1962
- A concise description of each rule
- Changes where new rules have been introduced
Key Highlights of the Navigator
Clear Mapping of Old and New Rule Structures
The navigator systematically aligns the new rule numbers with their 1962-rule counterparts, supporting:
- Smooth migration for taxpayers
- Simplified interpretation for auditors and tax practitioners
- Consistency for administrative use
Coverage Across All Major Functional Areas
The updated rules span all critical domains of direct taxation, such as:
- Assessment procedures
- Transfer pricing and arm’s-length pricing mechanisms
- Audit and reporting requirements
- Depreciation, capital gains, and valuation norms
- Foreign tax credit, double taxation relief, and international taxation
- Safe harbour rules, advance pricing agreements, and GAAR-related procedures
- Non-profit organisation compliance
- TDS/TCS procedures under the revamped Chapter XIX
- PAN & TIN regulations, electronic submissions, and faceless assessments
Inclusion of Newly Introduced Rules
Several newly inserted rules—such as those regarding donor certificate furnishing, resident company conditions under shipping taxation, IT services transaction procedures, valuation under updated provisions, non-profit organisation governance, and recovery/appeal frameworks—are clearly indicated to help users identify additions to the legislative structure.
Enhanced Ease of Compliance and Transparency
This navigator aims to:
- Reduce ambiguity in interpreting legacy references
- Help professionals update internal documentation and tax software
- Facilitate uniform adoption of the Income-tax Rules, 2026
The revised Income-tax Rules, 2026, aligned with the Income-tax Act, 2025, represent a major structural modernization of India’s direct tax administration framework. The introduction of the navigator is part of CBDT’s continuing effort to promote ease of doing business, taxpayer facilitation, and digital-first governance within the Income Tax Department.
Access to the Navigator
The full PDF of the Navigator – Income-tax Rules, 2026 can be accessed at: https://incometaxindia.gov.in/Documents/draft-income-tax-rules/navigator-Income-tax-Rules-2026.pdf
