Operating instruments that sit below or alongside the Act.
| Instrument | Reference / type | Coverage | Finin2min note |
|---|---|---|---|
| Income-tax Rules, 2026 | Rules 78–85 | Transfer-pricing computation, documentation and Form 48 | Operative from 1 April 2026 |
| Safe harbour framework | Rules 86–98 | International and specified domestic transaction safe harbour | Form 49 and annual tracking |
| APA framework | Rules 105–120 | Pre-filing, application, negotiation, agreement, compliance and rollback | Forms 50–54 |
| MAP procedure | Rule 121 | Treaty dispute resolution | Form 55 |
| Bilateral/multilateral APA | Rule 122 | Competent-authority negotiation | Linked to treaty process |
| Master file and CbCR | Rules 123–124 | International group reporting | Forms 56–60 |
| Form 48 | Rule 85 / section 172 | Accountant report for international and specified domestic transactions | Replaces legacy Form 3CEB for tax years under 2025 Act |
This page is an editorial navigation layer. The linked official Act, rule, regulation, notification, circular, portal instruction or judgment remains controlling.