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 tax audit report is now due on 21 October 2026 (earlier 30 September), and returns of audited taxpayers on 21 November 2026 (earlier 31 October). Given effect by CBDT Circular No. 07/2026.
The new Act replaced the 1961 Act from 1 April 2026, with the Income-tax Rules, 2026 notified on 20 March. “Tax Year” replaces previous year and assessment year. Returns for FY 2025-26 remain under the old Act.
Under the new Rules, forms 3CA, 3CB and 3CD are consolidated into a single Form 26 for Tax Year 2026-27 onwards. Older years keep the old forms.
Live lists of income-tax notifications, circulars and press releases.
Press release on the start of the new Act.
Links open the official government websites. Summaries are for general information; always read the original document.
