CBDT has proposed the Income-tax (Seventh Amendment) Rules, 2026, introducing Rule 281A and new Form 173A for furnishing information to clai

(E).— In exercise of the powers conferred by section 533 read with section and Schedule IV of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely: –– (1) These rules may be called the Income-tax (Seventh Amendment) Rules, 2026. (2) They shall come into force on the date of their publication in the Official Gazette. In Income-tax Rules, 2026, –– (a) after rule 281, the following rule shall be inserted, namely: –– “281A.