New Delhi, the 24th July, 2026
G.S.R. 656(E).—In exercise of the powers conferred by section 294 read with section 533 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. (1) These rules may be called the Income-tax (Third Amendment) Rules, 2026.
(2) They shall be deemed to have come into force on the 1st day of April, 2026.
2. Application. - These rules shall apply on any search initiated under section 247 or requisition made under section 248 of the Income-tax Act, 2025 on or after the 1st day of April, 2026.
3. In the Income-tax Rules, 2026,–
a. in rule 332, in sub-rule (1), for the word and figure “Appendix III”, the words and figures “Appendix III and Appendix IV” shall be substituted;
b. after Appendix III, the following shall be inserted, namely:–
[Notification No. 97/2026/F. No. 370142/11/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note: The Income-tax Rules, 2026 were published vide notification 198(E), dated the 20th March, 2026 and last amended vide notification GSR 646(E), dated the 21st July, 2026.
Explanatory Memorandum: It is certified that no person is being adversely affected by giving retrospective effect to this notification.