Income-tax (Amendment) Rules, 2026: Extension of Reporting Framework to Crypto-Assets and Central Bank Digital Currencies, New Delhi, dated 5th March 2026
(Central Board of Direct Taxes, Notification No. 19/2026 [G.S.R. 158(E)]) The CBDT, exercising powers under Section 295 read with Section 285BA of the Income-tax Act, 1961, amended Rules 114F, 114G,…




