Income Tax

New Income-tax Act 2025 Transition Calendar for Individuals

Finin2min Tax Desk·June 2026·7 min readACT 2025

For individuals, the Income-tax Act, 2025 is not just a new PDF. From 1 April 2026, salary proofs, deductions, ITR references and tax planning conversations start using a new statutory framework. The smart move is to prepare a transition file before Form 16 season begins.

For broader context, see the Income Tax and Salary Hub.

What changes from 1 April 2026

The official Income-tax Act, 2025 states that, save as otherwise provided, it comes into force on 1 April 2026. The Income Tax Department transition FAQ says the 1961 Act stands repealed from 01.04.2026, while transitional provisions protect pending and old-year matters.

Use the Income Tax Calculator – Tax Year 2026-27 & FY 2025-26 — New vs Old Regime to apply these points to your figures or facts.

Important: Do not mix Tax Year 2026-27 with AY 2026-27. Income from 1 April 2026 onward belongs to the new Act framework, while older years may still be governed by the 1961 Act for pending proceedings.

Individual transition calendar

Period	Action for individuals
April–June 2026	Check payroll declarations, regime selection and deduction references.
July–September 2026	Review first-quarter salary, interest, rent and capital-gain evidence.
October–December 2026	Update tax-saving proofs and reconcile AIS/Form 26AS style data when available.
January–March 2027	Freeze old-vs-new regime comparison and proof file.
ITR season	Use the official tax calendar and e-filing portal for due dates and forms.

For the connected rule, example or next step, see New Income-tax Act 2025 Transition Calendar for Employers.

Documents to maintain

Salary slips and Form 16 when issued.
Rent, home loan and HRA evidence.
Insurance, PPF, ELSS, NPS and donation receipts.
Bank interest, capital gains and dividend data.
Old-vs-new regime working with assumptions.

What not to assume

Do not assume every old section number continues under the same label. Use the official 1961-vs-2025 comparison utility and the section-wise Act 2025 page for legal references before publishing or relying on a section mapping.

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Make compliance less reactiveKeep a tax-year evidence file with official due dates, section references, proofs and regime comparison before filing season.

Open Calculators →

Official sources used

This article is built only from official Income Tax Department and e-filing portal sources. Always verify the live Act, Rules, forms and tax calendar before filing.

For the connected rule, example or next step, see Form 16 Reconciliation Under New Income-tax Act 2025.

FAQs

When does the Income-tax Act, 2025 apply?▾

The official Section 1 page states that, save as otherwise provided, the Act comes into force on 1 April 2026.

Does the 1961 Act disappear for all old matters?▾

No. The official transition FAQ states that transitional provisions preserve pending and old-year proceedings as specified.

What should individuals do first?▾

Create a transition file with salary proofs, deduction receipts, regime comparison and official-section references.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Primary category: Income Tax
Official starting point: www.incometax.gov.in

Page source links

For the connected rule, example or next step, see Income Tax Slabs for FY 2025-26 (AY 2026-27): New Regime vs Old Regime.