New Income-tax Act 2025 Transition Calendar for Individuals
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.
Quick answer: Nothing about your salary or deductions changes overnight, but the statute behind every tax rule you rely on does. Build one transition file now - salary and deduction proofs, an old-vs-new regime comparison, and the specific section references you use - so that when Form 16 season and ITR filing for Tax Year 2026-27 arrive, you are reconciling against the Income-tax Act, 2025’s numbering instead of scrambling to remap it under deadline pressure.
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 The Income Tax Department transition FAQ says the 1961 Act stands repealed from 01.04.2026, while transitional provisions protect pending and old-year matters.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.
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.
Worked example
A salaried employee earning ₹12 lakh in FY 2025-26 (AY 2026-27) files that year’s return under the Income-tax Act, 1961, since the return relates to a period before the 2025 Act’s 1 April 2026 commencement. From April 2026, the same employee’s payroll declarations, TDS deductions and salary proofs for Tax Year 2026-27 fall under the Income-tax Act, 2025 - even though the job, salary structure and most deduction categories (HRA, 80C-equivalent investments, home-loan interest) stay conceptually the same. The practical difference is which section numbers and forms apply when the employee reconciles Form 16 and files the Tax Year 2026-27 return in mid-2027 - hence building the transition file in 2026 rather than at filing time.
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.
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.
- Income Tax Department: Section 1 — Income-tax Act, 2025 commencement
- Income Tax Department: Income-tax Act, 2025 as amended by Finance Act, 2026
- Income Tax Department: FAQs on Interplay and Transition
- Income Tax Department: Utility to check 1961 Act provisions vis-à-vis 2025 Act
- Income Tax Department: Tax Calendar
- Income Tax e-Filing Portal: official filing portal
For the connected rule, example or next step, see Form 16 Reconciliation Under New Income-tax Act 2025.
FAQs
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
See “Official sources used” above for the e-Filing Portal, FAQs on Interplay and Transition, Income-tax Act 2025/Finance Act 2026, and Tax Calendar references used in this article.
Additional 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.
Primary sources & related provisions
Statutory provisions referenced in this guide: