Regulatory information
General informationIncome tax compliance — official sources
Income tax obligations arise under the Income-tax Act, 2025, the Income-tax Rules, 2026 and CBDT notifications, and are administered through the Income Tax Department's official portals. Obligations vary with each taxpayer's circumstances.
- 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, Income-tax Rules, 2026 and CBDT notifications
