Income-tax Act, 2025 and the 1961 Act transition Guide
Explore income-tax concepts and available provisions. Check the law and official guidance applicable to the relevant tax year before acting.
आयकर अधिनियम, 2025 और 1961 अधिनियम का संक्रमण
Identify the applicable year and law before using a provision
Overview: Income-tax Act, 2025 and the 1961 Act transition
The Income-tax Act, 2025 came into force on 1 April 2026. Transitional savings preserve the 1961 Act for relevant earlier-year matters and proceedings. Check the applicable law before using a section number.
This is a plain-English guide, not the statutory text. Check provisions against official legal sources, read our editorial policy, or research related judgments.
Prepare your records and choose the next resource
Useful records to organise for Income-tax Act, 2025 and the 1961 Act transition. These prompts are not a mandatory filing checklist.
- The financial year, assessment or tax year and the notice or transaction date.
- Return acknowledgements, tax statements and the specific notice or order.
- The applicable Act and official transition guidance before comparing section numbers.
Key provisions of Income-tax Act, 2025 and the 1961 Act transition
Tax year
The new tax-year framework applies to income earned from FY 2026–27 onwards.
Section 536 — repeal and savings
Relevant earlier-year proceedings and obligations continue under the saved framework. Repeal does not automatically invalidate an old notice.
Rates and filing requirements
Verify your year, taxpayer category, regime, form and current deadline on the official portal.
Which Act applies?
Identify the income period and the year cited in your return or notice. The official transition FAQs explain the overlap; older provisions must be read in their relevant context.
Prepare before filing
Gather income records, tax statements and previous returns. Check the form and deadline for your circumstances, and keep acknowledgements. This page does not calculate tax or publish an undated slab table.
Responding to a notice
Read the stated provision, year, deadline and requested records. Check the notice in your official portal account and seek a qualified tax professional’s help where needed. Do not assume one response period fits all notices.
Who typically needs this
- Individuals checking the applicable tax framework
- Businesses organising return records
- Taxpayers with earlier-year notices
- Researchers comparing the two Acts
Frequently asked questions
Does repeal cancel earlier tax proceedings?
No. The official transition guidance explains how relevant earlier-year proceedings continue under the saved 1961 framework.
Does this page give current tax slabs?
No. Check the applicable rates and eligibility for your year and regime on the official portal.
Are old and new section numbers interchangeable?
Do not assume so. Verify the corresponding provision and the law applicable to your year.
Related laws
Have a specific question about Income Tax?
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