Income Tax

The Income-tax Act, 2025 and Income-tax Rules, 2026 apply from 1 April 2026 (Tax Year 2026-27 onwards). Income of FY 2025-26 and earlier years continues under the Income-tax Act, 1961 and Rules, 1962.

01 Act & Rules

Income-tax Act, 2025In force from 1 April 2026 – full text, FAQs and transition notesincometaxindia.gov.in ↗Income-tax Rules, 2026Notification No. 22/2026, G.S.R. 198(E) dated 20-03-2026incometaxindia.gov.in ↗Income-tax Act, 1961 & Rules, 1962For FY 2025-26 and earlier years – under Tax Laws & Rulesincometaxindia.gov.in ↗Section mapping: 1961 Act ↔ 2025 ActOfficial utility to find the new section for an old oneincometaxindia.gov.in ↗

02 Forms

Income-tax Forms, 2026All forms notified under the Income-tax Rules, 2026incometaxindia.gov.in ↗Form mapping: Rules 1962 ↔ Rules 2026Find the new form number for an old form (e.g. 3CD, 26Q, 15CA)incometaxindia.gov.in ↗ITR utilities & e-FilingReturns, statutory forms, offline utilities – Income Tax e-Filing portalincometax.gov.in ↗TDS / TCS – TRACESForm 16 / 16A downloads, justification reports, correctionstdscpc.gov.in ↗

03 Calculators

Income & Tax Calculator (official)Old vs new regime; choose Income-tax Act 2025 or 1961incometax.gov.in ↗Income & Tax Estimator (official)Pre-filled estimate after login on the e-Filing portalincometax.gov.in ↗

All calculators →

04 Others

Income Tax e-Filing portalLogin, e-Pay tax, e-Verify, PAN–Aadhaar link, refund statusincometax.gov.in ↗Income Tax DepartmentCirculars, notifications, FAQs and tax tutorialsincometaxindia.gov.in ↗Need help with ITR, notices or appeals?Talk to our direct tax teamOn this site

Links open the official government websites, so you always see the current, amended law.