Central & State Acts Catalog
Explore codified tax, indirect tax, corporate, insolvency, labour, and commercial legislation governing FY 2026–2027 operations, alongside transitional historical codes.
Direct Tax Acts
Income-tax Act 2025, Income-tax Act 1961 (Transitional), Black Money Act 2015, Benami Act 1988.
Income-tax Act, 2025
The modernized, direct-tax codification consolidating assessment procedures, Section 115BAC default regime, digital asset taxation, and global minimum tax provisions.
Income-tax Act, 1961 (Historical / Transitional Reference)
The principal historical direct tax statute governing assessment years prior to AY 2026-27, preserved for ongoing appeals, pending scrutinies, and reassessments.
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The information, acts, rules, circulars, notifications, tax rates, and calculators provided in this Knowledge Bank are intended strictly for general educational and informational purposes. Laws, statutory rules, rate matrices, procedures, and statutory due dates may change through subsequent government notifications, official circulars, parliamentary amendments, or judicial rulings.
Taxpayers are strongly advised to verify the latest official gazette publication or consult a qualified Chartered Accountant / legal counsel before executing financial decisions or statutory submissions based on this data.