CBDT has issued Notification No. 134/2026 dated 8 October 2026, notifying the Income-tax (Sixth Amendment) Rules, 2026, which introduce a re

(1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2026. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 2026, – (a) in rule 231, after the word “imposition”, the words “or waiver” shall be inserted;