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Income Tax · 1 Apr 2026
Income-tax Act, 2025 is now in force
The new Act replaced the 1961 Act from 1 April 2026, with the Income-tax Rules, 2026 notified on 20 March. “Tax Year” replaces previous year and assessment year. Returns for FY 2025-26 remain under the old Act.
- Issued by
- CBDT
- Number / reference
- CBDT press release
- Date
- 1 Apr 2026
Summaries are our own reading of official releases and reports. Follow the source link for the full text.