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 →
Circular ·30 Sep 2026·No. 133/2026
NOTIFICATION NO. 133/2026

Seeks to amend Notification No. 7816 [S.O. 359(E)] dated 30th March, 1988 - Control of Notified Subordinate Officer unde...

Circular ·28 Sep 2026·No. No. 7/2026
Circular No. 7/2026

Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2026...

Order ·18 Mar 2026·No. 225/53
ORDER F. NO. 225/53/2024-ITA-II

Section 119, read with Section 143, of the Income-tax Act, 1961 - Income-tax authorities - instructions to subordinate a...

Order ·08 Jul 2026·No. 225/73
ORDER F. NO. 225/73/2025-ITA-II

Section 239 of the Income-tax Act, 2025, read with rule 245 of the Income-tax Rules, 1962 – Income-tax authorities - ins...

Order ·08 Jul 2026·No. 225/73
ORDER F. NO. 225/73/2025-ITA-II

Section 239 of the Income-tax Act, 2025, read with rule 245(2) of the Income-tax Rules, 2026 – Income-tax authorities -...

Notifications View all →
Notification ·13 Oct 2026·No. 135/2026
NOTIFICATION NO. 135/2026

Agreement and Protocol between the Republic of India and the Government of Mauritius for the avoidance of double taxatio...

Notification ·08 Oct 2026·No. 134/2026
NOTIFICATION NO. 134/2026

Income-tax (Sixth Amendment) Rules, 2026

Notification ·29 Sep 2026·No. 132
NOTIFICATION NO. 132 OF 2026-CBDT

Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Jai Research Foundation, Valsad, Gujarat"

Notification ·28 Sep 2026·No. No. 08/2026
NOTIFICATION No. 08/2026

Pr. Chief Commissioner of Income Tax (Exemptions), Delhi accords approval under Section 45(3)(b) of the Income Tax Act,...

Notification ·28 Sep 2026·No. 131
NOTIFICATION NO. 131 OF 2026-CBDT

Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Santhigiri Ashram, Thiruvananthapuram"