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IT / TDS

Tax Guide

TRANSITIONAL

Which Act applies to FY 2025-26 returns (July/October 2026 filing)?

Key mapping

FY 2025-26 (April 2025 to March 2026) returns are filed under the IT Act 1961, using AY 2026-27. The IT Act 2025 does NOT apply to FY 2025-26.

Explanation

This is a critical point for compliance: the IT Act 2025 applies to income earned on or after 1 April 2026 (Tax Year 2026-27 onwards). Income earned in FY 2025-26 (April 2025 to March 2026) is assessed under the IT Act 1961 using the old concept of AY 2026-27. The return is filed using the old ITR forms (ITR-1, ITR-2, etc.) by 31 July 2026 (non-audit) or 31 October 2026 (audit). Old section numbers (80C, 194J, etc.) apply. The new forms (ITR forms under IT Act 2025) apply from Tax Year 2026-27 returns filed in 2027.

Related terms and sections

FY 2025-26AY 2026-27IT Act 1961IT Act 2025which act appliestransitionalreturn filing

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.