Income-tax Act, 2025
The new income-tax law. It replaces the Income-tax Act, 1961 from 1 April 2026 and uses a single “tax year”.
Original Acts, rules, circulars, notifications, orders and important court judgments for income tax, GST, company law, FEMA and labour laws – each linked to the official government source. New notifications appear here after our partners review them.
The new income-tax law. It replaces the Income-tax Act, 1961 from 1 April 2026 and uses a single “tax year”.
Rules and forms made under the Income-tax Act, 2025.
Still applies to income up to FY 2025-26 (assessment year 2026-27) and to assessments, appeals and penalties for those years.
All rules issued under the income-tax law, on the Income Tax Department website.
Tax and penalties on undisclosed foreign income and assets.
Benami transactions, attachment and confiscation of benami property.
Links open the official government websites. Summaries are for general information; always read the original document.