CBDT·12 Oct 2026·News·G.S.R. 871(E) Income-tax Sixth Amendment Rules 2026
Official title: CBDT has issued Notification No. 134/2026 dated 8 October 2026, notifying the Income-tax (Sixth Amendment) Rules, 2026, which introduce a revised Form 161 for filing applications for waiver of penalty under section 440(2) of the Income-tax Act, 2025.