Income tax
Income-tax Act, 2025 in force from 1 April 2026; Income-tax Rules, 2026 notified on 20 March 2026
- Effective
- 2026-04-01
- Published
- 2026-04-01
- Authority
- Central Board of Direct Taxes (CBDT), Ministry of Finance
The Income-tax Act, 2025 came into force on 1 April 2026. To operationalise it, the Central Board of Direct Taxes notified the Income-tax Rules, 2026 on 20 March 2026, along with the corresponding new forms, which the Government describes as simplified, standardised and process re-engineered.
Only the fact and date of notification are recorded here.
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