Tax law guides

A new Income-tax Act from 1 April 2026

The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026, and section numbers have changed. Notices and assessments for earlier years may still refer to the old sections, so read each notice carefully to see which law it is issued under.

Whatever the section number, the practical steps are the same: check the notice is genuine on the income tax e-filing portal, note the deadline, file a complete reply with documents, and ask for a personal hearing where the stakes are high. Appeals lie first to the Commissioner (Appeals) and then to the Income Tax Appellate Tribunal, and the time limits are short, so act as soon as an adverse order arrives.