Central tracker for subordinate law, regulator material and portal guidance.
| Category | Instrument / repository | Date | Official link | Status note |
|---|---|---|---|---|
| Act | Income-tax Act, 2025 as amended by Finance Act, 2026 | 2026-04-01 | Open | Operative status must be checked on source page |
| Rules | Income-tax Rules, 2026 — G.S.R. 198(E) | 2026-03-20 | Open | Operative status must be checked on source page |
| Guidance | CBDT Transfer Pricing resource | 2026-07-04 | Open | Operative status must be checked on source page |
| Official repository | Income-tax Act, 2025 official portal | 2026-07-04 | Open | Operative status must be checked on source page |
| Forms guidance | Forms guidance under Income-tax Rules, 2026 | 2026-07-04 | Open | Operative status must be checked on source page |
| APA programme | CBDT APA press release — FY 2025-26 | 2026-03-31 | Open | Operative status must be checked on source page |
This page is an editorial navigation layer. The linked official Act, rule, regulation, notification, circular, portal instruction or judgment remains controlling.