INCOME TAX1 Oct 2026
Notification No. 133/2026 [F. No. 300187/1/2026-ITA-I] / SO 5368(E) : Further amendments to the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, vide number S.O. 359, dated the 30th March, 1988
The Central Board of Direct Taxes (CBDT) has issued Notification No. 133/2026, also numbered SO 5368(E). It makes further changes to an older income tax notification, S.O. 359, dated 30 March 1988. The notification does not spell out which rules or taxpayers are affected. If you or your business follows that 1988 notification, please check with your tax advisor.
Key Statutory Highlights
- Notification No. 133/2026 carries the file number F. No. 300187/1/2026-ITA-I and is also known as SO 5368(E).
- It brings further amendments to the earlier CBDT notification numbered S.O. 359, dated 30 March 1988.
- The original 1988 notification came from the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
Actionable Advice for Taxpayers / Founders:If your tax position depends on that 1988 CBDT notification, ask your chartered accountant to read the full amendment and confirm whether it changes anything for you before your next filing or compliance step.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief passed the displayed source checks. This does not constitute formal legal or CA counsel.
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