BBanaka

Income-tax Act, 2025

INCOME-TAX ACT, 2025

[30 OF 2025]*

[AS AMENDED BY FINANCE ACT, 2026]

An Act to consolidate and amend the law relating to income-tax BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—

Chapters and schedules

  1. Chapter 1 · PRELIMINARY3 provisions
  2. Chapter 2 · BASIS OF CHARGE7 provisions
  3. Chapter 3 · INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME2 provisions
  4. Chapter 4 · COMPUTATION OF TOTAL INCOME83 provisions
  5. Chapter 5 · INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE5 provisions
  6. Chapter 6 · AGGREGATION OF INCOME7 provisions
  7. Chapter 7 · SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES14 provisions
  8. Chapter 8 · DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME33 provisions
  9. Chapter 9 · REBATES AND RELIEFS6 provisions
  10. Chapter 10 · SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX17 provisions
  11. Chapter 11 · GENERAL ANTI-AVOIDANCE RULE7 provisions
  12. Chapter 12 · MODE OF PAYMENT IN CERTAIN CASES, ETC.5 provisions
  13. Chapter 13 · DETERMINATION OF TAX IN SPECIAL CASES46 provisions
  14. Chapter 14 · TAX ADMINISTRATION26 provisions
  15. Chapter 15 · RETURN OF INCOME6 provisions
  16. Chapter 16 · PROCEDURE FOR ASSESSMENT34 provisions
  17. Chapter 17 · SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS55 provisions
  18. Chapter 18 · APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS34 provisions
  19. Chapter 19 · COLLECTION AND RECOVERY OF TAX41 provisions
  20. Chapter 20 · REFUNDS8 provisions
  21. Chapter 21 · PENALTIES34 provisions
  22. Chapter 22 · OFFENCES AND PROSECUTION26 provisions
  23. Chapter 23 · MISCELLANEOUS38 provisions
  24. Schedules16 provisions

Source edition: Department print acquired 25 August 2026, with the identified 2026 amendments below. For reference; check official text for applicable changes and conditions.

Official sources and edition details

Income Tax Department print edition with separately identified section 361 substitution. Historical source footnotes are retained. Not a certified edition or a claim of comprehensive amendment currency.

Educational reference, not personal tax advice or a certified edition. Hindi guides are original study material, not a statutory translation.