Regulatory information
General informationIncome-tax Act, 2025
The Income Tax Department states that the Income-tax Act, 2025 came into force on 1 April 2026, together with the Income-tax Rules, 2026 and transition provisions. Terminology, forms and procedures should be read in line with the current framework and the applicable assessment or tax year, as published by the Income Tax Department and CBDT.
- Topic
- Income Tax
- Source authority
- Income Tax Department / Central Board of Direct Taxes (CBDT)
- Last reviewed
- Pending review
- Status
- General information
- Source document
- Income-tax Act, 2025 and Income-tax Rules, 2026
