INDIAN INCOME TAX, MADE EASIER TO FIND
Find the right income-tax answer
Search the Income-tax Act, 1961 and Income-tax Act, 2025 in one place. Find old-to-new section mappings, ITR guidance and recent official tax changes.
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1961 Act or 2025 Act?
AY 2026-27 and earlier
The Income-tax Act, 1961 continues to govern these returns, including AY 2026-27.
Tax Year 2026-27 onwards
The Income-tax Act, 2025 applies from 1 April 2026, subject to transition provisions.
Recent official tax updates
See all updates →- In forceAY 2026-27 deadline extension: audit report 21 October; covered ITRs 21 NovemberCBDT Circular No. 07/2026
- In forceCondonation of delay — Form 10AB renewals under s.80G(5) (1961 Act)CBDT Circular No. 6/2026
- In forceIncome-tax (Fifth Amendment) Rules, 2026Notification No. 121/2026 · G.S.R. 830(E)
Common income-tax section guides
Browse all guides →Built around official tax sources
Selected provisions are checked against official Income Tax Department, CBDT, TRACES and Gazette records. Unreviewed legacy mappings are identified rather than presented as newly verified.
171 mapping records · 176 distinct old-Act references · 22 provisions source-checked on 25 Sept 2026 · original dataset 21 Aug 2025. See coverage and review status.