Notification No. 6/2026: Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962

This official Notification was issued by the Central Board of Direct Taxes (CBDT) on 14 May 2026. It addresses the following matter: Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962.

Statutory notifications amend or introduce provisions under the Income Tax Act, 1961 / Income-tax Act, 2025. This notification may affect your filing obligations, applicable rates, exemptions, or procedural requirements. We recommend reviewing this alongside your existing compliance framework.

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