The Income-tax Act, 2025
The new income-tax law in force from 1 April 2026 — the tax year, who is a resident, the five heads of income, deductions, TDS and TCS, assessment, appeals, penalties and prosecution, with the Income-tax Rules' Schedules. All 537 sections and every Schedule, with the amendments made by the Finance Act, 2026 shown in place.
An Act to consolidate and amend the law relating to income-tax
BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—
Text from the Income Tax Department (incometaxindia.gov.in), as amended by the Finance Act, 2026 and printed on 25 August 2026. India Code does not carry this Act.
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Chapter I
Preliminary
ss. 1–3Chapter II
Basis of Charge
ss. 4–10Chapter III
Incomes Which Do not Form Part of Total Income
ss. 11–12Chapter IV
Computation of Total Income
ss. 13–95Chapter V
Income of Other Persons Included in Total Income of Assessee
ss. 96–100Chapter VI
Aggregation of Income
ss. 101–107Chapter VII
Set Off, or Carry Forward and Set Off of Losses
ss. 108–121Chapter VIII
Deductions to Be Made in Computing Total Income
ss. 122–154Chapter IX
Rebates and Reliefs
ss. 155–160Chapter X
Special Provisions Relating to Avoidance of Tax
ss. 161–177Chapter XI
Generalanti-avoidance Rule
ss. 178–184Chapter XII
Mode of Payment in Certain Cases, Etc.
ss. 185–189Chapter XIII
Determination of Tax in Special Cases
ss. 190–235Chapter XIV
Tax Administration
ss. 236–261Chapter XV
Return of Income
ss. 262–267Chapter XVI
Procedure for Assessment
ss. 268–301Chapter XVII
Special Provisions Relating to Certain Persons
ss. 302–355Chapter XVIII
Appeals, Revisions and Alternate Dispute Resolutions
ss. 356–389Chapter XIX
Collection and Recovery of Tax
ss. 390–430Chapter XX
Refunds
ss. 431–438Chapter XXI
Penalties
ss. 439–472Chapter XXII
Offences and Prosecution
ss. 473–498Chapter XXIII
Miscellaneous
ss. 499–536Schedules
The Schedules
16 in allNo section matches that.