Still applies to income up to FY 2025-26 (assessment year 2026-27) and to assessments, appeals and penalties for those years.
Last checked 23 Oct 2026. We check the official website every week and keep the latest copy.
New amendments are added here automatically when the government publishes them (see Updates).
Descriptions are our own short summaries for general information. The PDF copies are unchanged official documents; always rely on the version on the government website.