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IT / TDS

Tax Guide

NEW

Income Tax Act 2025 replaces IT Act 1961 from 1 April 2026

Key mapping

The IT Act 2025 (Presidential assent 21 August 2025) came into force on 1 April 2026, replacing the IT Act 1961 for all income earned from Tax Year 2026-27 onwards. Proceedings for earlier years continue under the 1961 Act.

Explanation

The Income Tax Act 2025 is a complete re-write of the IT Act 1961, effective 1 April 2026 (Tax Year 2026-27). The Act has 536 sections (vs 931 in the 1961 Act) organised into 23 simplified chapters. Key changes: 'Tax Year' replaces the old Assessment Year/Previous Year duality; all TDS consolidated under §393; all rates and slabs unchanged; redundant/overlapping provisions removed. For FY 2025-26 returns (filed in July 2026), the IT Act 1961 still applies. Verify on the income-tax portal before filing.

Related terms and sections

IT Act 2025new Act1 April 2026Tax YearAssessment Yearstructural change

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.