Primary-source entry points and review dates.
| Source | Type | Document date / review | Link |
|---|---|---|---|
| Income-tax Act, 2025 as amended by Finance Act, 2026 | Act | 2026-04-01 | Official source |
| Income-tax Rules, 2026 — G.S.R. 198(E) | Rules | 2026-03-20 | Official source |
| CBDT Transfer Pricing resource | Guidance | 2026-07-04 | Official source |
| Income-tax Act, 2025 official portal | Official repository | 2026-07-04 | Official source |
| Forms guidance under Income-tax Rules, 2026 | Forms guidance | 2026-07-04 | Official source |
| CBDT APA press release — FY 2025-26 | APA programme | 2026-03-31 | Official source |
This page is an editorial navigation layer. The linked official Act, rule, regulation, notification, circular, portal instruction or judgment remains controlling.