Text as on, and what's new
Draft. This page is awaiting legal review and may change.
The text on this site
| Income-tax Act, 2025 | Income-tax Act, 1961 | |
|---|---|---|
| Text as on | 25 August 2026 | 22 May 2026 |
| As amended by | the Finance Act, 2026 | the Finance Act, 2026 |
| Source | Income Tax Department ↗ | Income Tax Department ↗ |
| Sections | 537 (including 2 omitted), in 23 chapters | 933 (including 112 omitted), in 52 chapters |
| Schedules | 16 | 14 |
Correspondence between the Acts: 1,072 entries, from the Department's utility as captured on 15 October 2026; 0 reviewed by a Chartered Accountant, 1,072 unreviewed.
When an Act is amended, its text here is updated and the date above changes. If you use Taxationary offline, it tells you when updated text is available.
What's new
- At launch: Taxationary launched. Both Acts, the correspondence between them, search, bookmarks and notes, the Definitions dictionary, section converter, "Which Act applies?", quizzes and flashcards; works offline once installed.