Direct Taxes

Acts & Rules

The Income-tax Acts and Rules — complete text, section-wise, with amendments.

Latest releases

Recent circulars and notifications touching the Acts and Rules.

Circulars & instructions View all →
Order ·08 Jul 2026·No. No. 225/73
F. No. 225/73/2025/ITA-II

CBDT Authorization for Reporting under Automatic Exchange of Information in the Annual Information Statement in Form 26A...

Circular ·12 May 2026·No. No. 5
Circular No. 5 of 2026

Clarifications on the Safe Harbour Rules for sale of rough diamonds in Special Notified Zones (SNZs)

Circular ·02 Jul 2026·No. 06/2026
CIRCULAR NO. 06/2026

Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to secti...

Order ·04 Jun 2026·No. No. 225/56
F. No. 225/56/2026/ITA-II

Guidelines for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27

Circular ·30 Mar 2026·No. No. 03
Circular No. 03 of 2026

Notification of Sovereign Wealth Fund under Schedule V [Table: SI. No. 7.Note 5(a)(ii)(G)] of the Income-tax Act, 2025

Notifications View all →
Notification ·17 Jul 2026·No. 91/2026
NOTIFICATION NO. 91/2026

Transactions not regarded as transfer. - Central Government notifies transfer of capital asset from Nuclear Power Corpor...

Notification ·17 Jul 2026·No. 90/2026
NOTIFICATION NO. 90/2026

Approval under Section 45(4)(b) of the Income Tax Act, 2025 for " Indian Institute of Information Technology Dharwad".

Notification ·17 Jul 2026·No. 89
NOTIFICATION NO. 89 OF 2026-CBDT

Central Government specifies the bond as zero coupon bond

Notification ·16 Jul 2026·No. 88/2026
NOTIFICATION NO. 88/2026

Agreement and Protocol between the Republic of India and the Government of the Democratic Socialist Republic of Sri Lank...

Notification ·16 Jul 2026·No. 87/2026
NOTIFICATION NO. 87/2026

Notification Granting Tax Exemption to the Delhi Pollution Control Committee under Section 11 of the Income-tax Act, 202...