ActIncome Tax
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”.
Next due: CMP-08 for July–September (composition) — 18 Oct (today)
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Law library
Acts, rules, notifications and judgments
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.
Acts and rules 11
RulesIncome Tax
Income-tax Rules, 2026
Rules and forms made under the Income-tax Act, 2025.
ActIncome Tax
Income-tax Act, 1961
Still applies to income up to FY 2025-26 (assessment year 2026-27) and to assessments, appeals and penalties for those years.
RulesIncome Tax
Income-tax Rules (all, including the Income-tax Rules, 1962)
All rules issued under the income-tax law, on the Income Tax Department website.
ActIncome Tax
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Tax and penalties on undisclosed foreign income and assets.
ActIncome Tax
Prohibition of Benami Property Transactions Act, 1988
Benami transactions, attachment and confiscation of benami property.
ActGST
Central GST Act, 2017, IGST Act, 2017 and GST Rules
The GST laws and rules, as published by the GST Council secretariat.
ActMCA
Companies Act, 2013
Incorporation, management, accounts, audit and closure of companies.
ActMCA
Limited Liability Partnership Act, 2008 and other MCA Acts and Rules
The LLP Act and the Ministry’s consolidated e-book of Acts, Rules and Regulations.
ActRBI / FEMA
FEMA Master Directions
RBI’s consolidated directions under the Foreign Exchange Management Act, 1999 – foreign investment, ODI, ECB, exports and imports.
ActGeneral
India Code – every central Act
The official database of all central (and many state) Acts with their amendments.
Links open the official government websites. Summaries are for general information; always read the original document.