BHARAT-INCOME TAX ACT -2025 As amended by The Finance Act, 2026

AMENDMENTS AT A GLANCE

Chapter 1 Analysis of Amendments made by the Finance Act, 2026

Chapter 2A Tax Rates and Charge of Income Tax

DIVISION 2

LAW, PRACTICE & PROCEDURE

Chapter 3 Residential Status

Chapter 4 Non-Resident Taxation

Chapter 5 Salaries

Chapter 6 House Property

Chapter 7 Profits and gains of business or profession

Chapter 8 Capital Gains

Chapter 9 Income from other sources

Chapter 10 Clubbing

Chapter 11 Set-Off

Chapter 12 Deductions

Chapter 13 Tax Deduction at Source (TDS)

Chapter 14 Tax Collection at Source (TCS)

Chapter 15 Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)

Chapter 16 Return of Income

Chapter 17 Tax Administration

Chapter 18 Interest, Fees and Penalties

DIVISION 3

MISCELLANEOUS

Chapter 19 Gold & Silver Rates (2001–2026) and Cost Inflation Index

DIVISION 4

SUPREME COURT & HIGH COURTS ON INCOME TAX

Supreme Court & High Courts on Income Tax

DIVISION 5

CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS

A. Income-tax Act, 1961

B. Wealth-tax Act, 1957

C. Expenditure-tax Act, 1987

D. Banking Cash Transaction Tax

DIVISION 6

MODEL DEEDS

Model Deeds

DIVISION 7

ALLIED LAWS REFERRED TO IN INCOME-TAX ACT, 2025

Allied Laws Referred to in Income-Tax Act, 2025