CBDT news 2026

Amending Protocol to the India–Brazil Double Taxation Avoidance Agreement

Official title: Notification giving effect to the Amending Protocol to the India–Brazil Double Taxation Avoidance Agreement (DTAA) under section 90(1) of the Income‑tax Act, 1961. Click here to download.

Clarification on Authority to Condon Delay in Filing Form No. 10A

Official title: CBDT issued a clarification regarding power to condone delay in filing of Form No. 10A under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961. Click here to download.

Extension of Timeline for Issuance of TDS Certificate for Quarter Ending 31 December 2025

Official title: CBDT issued an order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the act for the quarter ending 31st December 2025. Click here to download.

Phased Rollout of Income-tax Act Forms on e-Filing Portal

Official title: Pursuant to' Notification No. 22/2026 ' dated 20th March 2026, forms under the Income-tax Act, 2025 are being rolled out on the e-Filing portal in a phased manner.

Introduction of New Challans for Income Tax Act, 2025

Official title: To facilitate tax payments under the Income Tax Act, 2025, new challans are made live on the Income Tax e Filing Portal starting 1st April 2026. These challans can be accessed by navigating to: e File → e Pay Tax → Select “Income Tax Act, 2025” → New Payment → Select the applicable tile If you are making a tax payment for Tax Year 2026–27 or onwards, the Income Tax Act, 2025 will apply. For payments pertaining to periods before Tax Year 2026–27, i.e., AY 2026–27 or earlier, the Income Tax Act, 1961 will apply. Kindly refer to the User Manuals for detailed guidance on the new challan forms. Please note that tax payment options under “Income Tax Act, 2025” as well under “Income Tax Act, 1961” are available at e-filing portal.

In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes made the rules which may be called as Income-tax Rules, 2026 effective from 01st April 2026. Click here to download.

Corrigendum to Income-tax Amendment Rules 2026

Official title: CBDT issued corrigendum to the Notification (Notification No. 19/2026/F. No. 370149/209/2025-TPL -dt: 05th Mar 2026) related to Form ITR-5. Click here to download.

Amendment to Income-tax Rules Regarding Financial Account Reporting

Official title: In exercise of the powers conferred by section 295 read with section 285BA of the Income tax Act, 1961, the Central Government amended Rule 114F, 114G and 114H w.e.f 01st January 2026. Click here to download.