Income Tax
Two Acts are in play. The Income-tax Act, 2025 governs every tax year from 2026-27; the Income-tax Act, 1961 still governs assessments for the years before it. Pick the one your year falls under.
In force from 1 April 2026
Income-tax Act, 2025
The tax year, residence, the five heads of income, deductions, TDS and TCS, assessment, appeals, penalties and prosecution.
Open the 2025 Act → Repealed 1 April 2026Income-tax Act, 1961
The Act that governed income-tax for 64 years, repealed from 1 April 2026 but still applied to assessment years up to 2026-27. Kept here for reference only.
Open the 1961 Act →Both texts come from the Income Tax Department (incometaxindia.gov.in), which is the official publisher of these Acts; India Code does not carry them. Every section, table, Schedule and amendment footnote is reproduced as printed.