Salaried individuals claiming HRA under the old tax regime must disclose their relationship with landlords in Form 124 if rent exceeds ₹1 lakh, per Draft Income Tax Rules, 2026.
Read MoreThe draft Income-tax Rules, 2026 signal a calibrated overhaul of India’s tax compliance framework — raising thresholds for routine banking and property transactions, revising salary perquisite valuations, and expanding exemptions for families, while simultaneously tightening digital scrutiny and foreign income reporting norms.
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