Official law and reference directory
Income Tax Rules — Current & Archive
Find the relevant law and edition, then read its amendments and related guidance. The current publication notes and official archive links below help you build a source file for the right period.
Current publications and version notes
| Document | Edition / period | How to use it |
|---|---|---|
| IRD — Income Tax Rules 2059, sixteenth-amendment edition | IRD lists the sixteenth-amendment edition; publication 18 Poush 2082 | Listed version identified. Individual procedure claims require the relevant rule or amendment, not the index title alone. |
Official archive and related sources
- Income Tax Rules
IRD — official archive or publication entry point
Read the accompanying guide
Choose the right edition
Start with the transaction date or reporting period. Read the document’s amendment list, commencement provisions and later notices. An older consolidated law and a current Finance Act may both be needed. An archive listing or publication date alone does not establish that a provision applies to every taxpayer.
This is a curated source directory. Historical editions remain at the issuing authority’s archive; it does not represent a complete locally stored collection.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.