Resources & Downloads
Resources & Downloads
Official source documents, government portals, CBDT circulars, tools, and professional reference links for the Income Tax Act 2025 and Income Tax Rules 2026.
Primary Source Documents
The authoritative legal texts — always refer to these for definitive provisions.
Income Tax Act, 2025
Act No. 30 of 2025 — 659 pages, 538 sections, 16 Schedules. Effective 1 April 2026. Notified in the Gazette of India Extraordinary, 21 August 2025.
Official Text → e-Gazette →Income Tax Rules, 2026
Notified 20 March 2026. Prescribes forms (ITR forms, Form 3CEB, Form 16, etc.), procedures, rates, and detailed rules referenced from the 2025 Act.
View Rules →Income Tax Act, 1961
The 1961 Act is repealed by Section 536 of the 2025 Act (effective 1 April 2026). Still relevant for pending assessments, appeals, and proceedings relating to periods before AY 2026-27.
1961 Act Text → Cross-Reference Tool →DPDPA 2023 & IT Rules 2026 Cross-reference
The Digital Personal Data Protection Act 2023 governs data collected by this platform. The IT Act 2025 references DPDPA in Sections 511 (CbCR), 531 (rule-making) and Chapter XXIII (miscellaneous).
DPDPA 2023 →Official Government Portals
Key portals for compliance, filing, and official orders.
| Portal | What it Provides | Link |
|---|---|---|
| Income Tax e-Filing Portal | File ITR, view Form 26AS, AIS/TIS, respond to notices, track refunds, e-verify | eportal.incometax.gov.in → |
| Income Tax India | Official Acts, Rules, Circulars, Notifications, Press Releases, CBDT orders | incometaxindia.gov.in → |
| TRACES (TDS Reconciliation) | TDS/TCS statements, Form 16/16A download, lower deduction certificates, defaults | tdscpc.gov.in → |
| e-Gazette of India | Official gazette notifications including the original Act and all subsequent amendments | egazette.gov.in → |
| Ministry of Finance | Budget documents, Finance Bills, press releases, Union Budget archives | finmin.nic.in → |
| MCA21 (Ministry of Corporate Affairs) | Company registration, ROC filings, DIN, company search — relevant for corporate tax assessees | mca.gov.in → |
| GST Portal | GST registration, returns, e-invoicing, e-waybill — turnover data feeds into IT compliance | gst.gov.in → |
| CBDT (Central Board of Direct Taxes) | CBDT circulars, instructions, press releases, forms, monetary limits for appeals | CBDT Circulars → |
| NSDL / Protean (PAN & TAN) | PAN application, PAN verification, TAN registration, TDS payment challans | protean-tinpan.com → |
Key CBDT Notifications & Circulars (2025–26)
Important notifications that are directly cross-referenced in the Act 2025 or Rules 2026. Check incometaxindia.gov.in for the latest updates.
| Topic | What to Look For | Act Reference |
|---|---|---|
| Gratuity limit | Notified ceiling for private sector gratuity exemption (currently ₹20L under PGA; ₹20L notified under 1961 Act, to be re-notified for 2025 Act) | Sec 19(1) Table Sl. 6 |
| Leave encashment limit | Notified limit for private sector leave encashment at retirement (₹25L notified via circular dated 24 May 2023 under the 1961 Act) | Sec 19(1) Table Sl. 14(c) |
| Safe harbour rules | CBDT notification prescribing safe harbour margins for IT/ITES, KPO, contract R&D, financial transactions (updated periodically) | Sec 167 |
| APA scheme | Rules prescribing manner, form, and procedure for advance pricing agreements; rollback procedure | Sec 168(11) |
| ITR Forms | ITR-1 to ITR-7 for AY 2027-28 (relating to Tax Year 2026-27 under the 2025 Act) — expected notification by April 2026 | Sec 263, IT Rules 2026 |
| Advance tax — exceptions | CG notification specifying exceptions to advance tax requirement (senior citizens with PGBP income, etc.) | Sec 403(1) |
| Notified jurisdictional areas | CG notification listing countries/territories as NJA (currently: Cyprus, by earlier notification) | Sec 176(1) |
| Faceless scheme | CBDT notification specifying cases covered under faceless assessment, appeal and penalty schemes | Sec 273, 505 |
| TDS rates — annual update | Finance Act specifies TDS rates each year; CBDT circular on TDS rates (Circular 1 of each year) | Sec 393 Table |
Professional Bodies & Tribunals
Institute of Chartered Accountants of India — tax audit standards, guidance notes, ICAI publications on the 2025 Act
icai.org →Orders of ITAT benches — searchable case law database
itat.gov.in →Securities regulations relevant to capital gains, ESOP, mutual fund taxation, and IFSC provisions
sebi.gov.in →FEMA regulations, NRI accounts, outward remittances — relevant for international tax and Section 174
rbi.org.in →Pension Fund Regulatory — NPS rules, partial withdrawal conditions (Schedule III Sl. 4), UPS details
pfrda.org.in →International Financial Services Centres Authority — regulations for Schedules V and VI IFSC exemptions
ifsca.gov.in →Tools Available on This Wiki
Interactive tools built specifically for the Income Tax Act 2025 — available free on foros.in.
Quick Reference — Key Limits & Thresholds (Tax Year 2026-27)
All figures are as per the notified text of the Income Tax Act 2025 and Income Tax Rules 2026. Limits marked * may be revised by CBDT notification.
| Basic exemption (new regime) | ₹4,00,000 |
| Zero tax threshold (new) | ₹12,00,000 |
| Standard deduction (new) | ₹75,000 |
| Standard deduction (old) | ₹50,000 |
| Rebate (new regime) | ₹60,000 |
| Basic exemption (old regime) | ₹2,50,000 |
| Senior (60+) basic exemption | ₹3,00,000 |
| Super senior (80+) basic exemption | ₹5,00,000 |
| 80C basket (Sch XV) | ₹1,50,000 |
| NPS employee (Sec 124) | 10% of salary |
| NPS employer (Sec 124) | 14% of salary |
| Health insurance 80D (Sec 126) | ₹25,000/50,000 |
| Gratuity — private PGA * | ₹20,00,000 |
| Leave encashment — private * | ₹25,00,000 |
| VRS exemption | ₹5,00,000 |
| LTCG equity exempt (Sec 198) | ₹1,25,000 |
| Advance tax threshold | ₹10,000 |
| Tax audit turnover — business | ₹1 crore |
| Tax audit — digital business | ₹10 crore |
| Tax audit — profession | ₹50 lakh |
| SDT threshold (TP) | ₹20 crore |
| Cash receipt limit (Sec 186) | ₹2,00,000 |
| Cash loan repayment (Sec 188) | ₹20,000 |
| DRC (max variation) | ₹10,00,000 |
Need Professional Assistance?
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