India notifies Income-tax Rules 2026, new rules to come into effect from April 1

India's Central Board of Direct Taxes notified Income-tax Rules, 2026 that will bring into effect the Income-tax Act, 2025 on 1 April 2026. Compliance will be stricter in areas like capital gains, non-resident taxation and stock-exchange reporting. The rules broaden definitions of financial accounts and expand financial reporting to include crypto assets and digital wallets among others.