Direct Taxes

Acts & Rules

The Income-tax Acts and Rules — complete text, section-wise, with amendments.

Latest releases

Recent circulars and notifications touching the Acts and Rules.

Circulars & instructions View all →
Order ·08 Jul 2026·No. No. 225/73
F. No. 225/73/2025/ITA-II

CBDT Authorization for Reporting under Automatic Exchange of Information in the Annual Information Statement in Form 26A...

Circular ·12 May 2026·No. No. 5
Circular No. 5 of 2026

Clarifications on the Safe Harbour Rules for sale of rough diamonds in Special Notified Zones (SNZs)

Circular ·02 Jul 2026·No. 06/2026
CIRCULAR NO. 06/2026

Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to secti...

Order ·04 Jun 2026·No. No. 225/56
F. No. 225/56/2026/ITA-II

Guidelines for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27

Circular ·30 Mar 2026·No. No. 03
Circular No. 03 of 2026

Notification of Sovereign Wealth Fund under Schedule V [Table: SI. No. 7.Note 5(a)(ii)(G)] of the Income-tax Act, 2025

Notifications View all →
Notification ·25 Aug 2026·No. 117/2026
NOTIFICATION NO. 117/2026

Notification Granting Tax Exemption to the Maharashtra Electricity Regulatory Commission under Section 11 of the Income-...

Notification ·25 Aug 2026·No. 116/2026
NOTIFICATION NO. 116/2026

Granting Tax Exemption to Maharashtra Electricity Regulatory Commission (PAN: AAAGM0004R) in respect of the specified In...

Notification ·21 Aug 2026·No. 115
NOTIFICATION NO. 115 OF 2026-CBDT

Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "International Institute of Bio Technology and Toxicolog...

Press Release ·18 Aug 2026
PRESS RELEASE

Income Tax Dept. launches nationwide verification of suspicious foreign remittances

Notification ·14 Aug 2026·No. 114/2026
NOTIFICATION NO. 114/2026

Foreign Assets of Small Taxpayers- Disclosure Scheme Rules, 2026.