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.
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 The Income Tax Department transition FAQ says the 1961 Act stands repealed from 01.04.2026, while transitional provisions protect pending and old-year matters.
| 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. |
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.
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.