Income Tax Rules 2026: Salaried Taxpayers Ki Mauj! HRA, Children Allowance Aur New Forms Par CBDT Ka Bada Update

New Delhi, June 24, 2026: Income Tax Department aur CBDT ne naye Financial Year me Income Tax Act 2025 ke rules ko smooth banane ke liye back-to-back notifications jaari kiye hain. Agar aap ek salaried employee hain ya business chalate hain, toh June ka yeh mahina aapke liye behad mahatvapurna hai kyunki ITR filing (AY 2026-27) ki utilities portal par lagatar live ho rahi hain.

Income Tax Rules 2026 Ke Top 5 Bade Badlav

Naye niyam ke mutabik, purane aur outdated tax allowances ko inflation (mehangai) ke hisab se badha kar taxpayers ko seedha rahat di gayi hai. Aaiye dekhte hain kya badla hai:

• HRA Exemption me 4 Naye Cities: Pehle sirf Delhi, Mumbai, Kolkata aur Chennai me hi 50% HRA exemption milti thi. Ab isme Bengaluru, Pune, Hyderabad, aur Ahmedabad ko bhi jod diya gaya hai.
• Form 16 Ka Naya Naam: Salaried logon ka sabse pasandida document Form 16 ab badalkar Form 130 ho gaya hai. Wahi 26AS ko ab Form 168 ke naam se jana jata hai.
• Children Allowance me Badi Rahat: Children Education Allowance ko ₹100/month se badhakar seedhe ₹3,000/month per child kar diya gaya hai. Hostel allowance bhi ₹300 se badhakar ₹9,000/month ho chuka hai.

Old Rules vs New Income Tax Rules 2026 Limits

Niche diye gaye table se samjhein ki aapke sarkaari tax exemptions me kitni baddhotri hui hai:

ITR-3 Online Excel Utility Live

CBDT ne hal hi me portal par business aur professional income waale taxpayers ke liye ITR-3 utility live kar di hai. Iske sath hi revised return file karne ka samay 9 mahine se badhakar 12 mahine kar diya gaya hai, jisse aam logon ko kisi bhi galti ko sudharne ka poora mauka milega.

Editor's Note: Agar aapki taxable income new tax regime ke tahat ₹12 Lakh tak hai, toh Section 87A ke ₹60,000 rebate ke sath aapko zero tax dena hoga. Apne naye tax forms (jaise Form 130) ko check karke hi apna ITR file karein.