ActIncome Tax
Income-tax Act, 2025
The new income-tax law. It replaces the Income-tax Act, 1961 from 1 April 2026 and uses a single “tax year”.
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Acts, rules and amendments
Rules & Regulations
The original Acts and Rules for GST, income tax, company law, FEMA, labour and more – with copies of the official documents and every amendment, checked automatically on India Code and the ministry websites.
Acts and rules 6
RulesIncome Tax
Income-tax Rules, 2026
Rules and forms made under the Income-tax Act, 2025.
ActIncome Tax
Income-tax Act, 1961
Still applies to income up to FY 2025-26 (assessment year 2026-27) and to assessments, appeals and penalties for those years.
RulesIncome Tax
Income-tax Rules (all, including the Income-tax Rules, 1962)
All rules issued under the income-tax law, on the Income Tax Department website.
ActIncome Tax
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Tax and penalties on undisclosed foreign income and assets.
ActIncome Tax
Prohibition of Benami Property Transactions Act, 1988
Benami transactions, attachment and confiscation of benami property.
Links open the official government websites. Summaries are for general information; always read the original document.