Income Tax India

The Assessment Year is the year for which tax is calculated. Tax Payer refers to the type of taxpayer, such as individual or company. Category (Age) helps determine the applicable tax slab based on age. Residential Status is about whether you are a resident or non-resident. Net Taxable Income is your total income after deductions. Income Tax after relief under section 87A is the tax after applying eligible rebates. Surcharge is extra tax on high income. Education Cess and Secondary Cess are additional taxes for funding education. Total Tax Liability is the final tax amount to be paid after all additions and deductions. https://incometaxindia.gov.in/Pages/tools/tax-calculator.aspx

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This portal is developed by the Income Tax Department to provide citizens with convenient online services. It enables users to file ITR, view Form 26AS, make TDS payments, check refund status, generate e-PAN, and access various other tax-related electronic services — all from the comfort of their home.

Access taxpayer services from Income Tax India including e-filing helpdesk and grievance redressal. Get support for tax queries now.

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This Act establishes and governs the Institute of Company Secretaries of India (ICSI). It lays down provisions related to qualifications, training, registration, and code of conduct for Company Secretaries. It also regulates council elections, disciplinary proceedings, and the rights and duties of its members.

https://www.incometaxindia.gov.in/company-secretaries-act-1980

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This Act was introduced to resolve pending direct tax disputes in a swift and amicable manner. Taxpayers could settle their disputes — pending before CIT(A), ITAT, High Court, or Supreme Court — by paying a specified amount, with full waiver of interest and penalties, thereby reducing litigation and benefiting both taxpayers and the government.

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This Act is the foundational law governing the levy, assessment, and collection of income tax in India on individuals, companies, and other entities. It covers definitions of income, tax slabs, exemptions, deductions, TDS provisions, tax assessment procedures, and dispute resolution mechanisms.

Access and review the full text, amendments, and details of the Income Tax Act with latest legislative updates in India.

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This page provides access to the full Income-Tax Act, 2025, the updated income tax law of India, including all sections and provisions. It consolidates and replaces the older law, with the Act effective from 1 April 2026, covering income tax charges, definitions, scope of total income, residence rules, and other key tax rules for individuals and businesses.

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Download the official Income Tax Return (ITR) forms from the Income Tax Department website. These forms are used to file annual income tax returns in India and include ITR-1 (Sahaj), ITR-2, ITR-3, ITR-4 (Sugam), ITR-5, ITR-6, ITR-7, and others for different types of taxpayers.

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Find commonly used Income Tax forms for filing returns, TDS, PAN, audits, and declarations. Download forms easily for individuals, businesses, and professionals from the official Income Tax Department portal.

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Access the complete Income Tax Act, 1961 with updated amendments, sections and schedules. This page provides detailed legal provisions governing income taxation in India, covering assessment procedures, penalties, exemptions and compliance requirements.

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Explore the Income Tax Rules framed under the Income Tax Act. Find procedural regulations, documentation standards, filing requirements and implementation guidelines that support the administration and enforcement of direct tax laws in India.

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Find official guidance on Aadhaar requirements for income tax purposes including quoting Aadhaar in returns, compliance norms and related instructions. This page explains the role of Aadhaar in tax administration and regulatory processes.

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Stay updated with the latest Income Tax notifications, circulars, orders and amendments issued by the authorities. Access official announcements that impact tax rates, compliance procedures, filing requirements and administrative guidelines.

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Learn about taxpayer services offered by the Income Tax Department including grievance redressal mechanisms, assistance programs, awareness initiatives and citizen charter commitments aimed at improving transparency and support.

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The Wealth-Tax Rules, 1957 page on the Income Tax Department of India website provides access to the rules framed under Section 46 of the Wealth-Tax Act, 1957, which lay down procedural and valuation provisions for administering wealth tax in India. These rules include definitions, valuation of assets (like house property, shares, partnership interests), computation of net wealth, prescribed authorities, and other procedural details for implementing the wealth-tax law.

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View your Tax Credit page helps taxpayers check details of taxes paid on their behalf, including TDS, TCS, advance tax, and self-assessment tax through Form 26AS. It guides users to access their tax credit statement via the Income Tax e-Filing portal, authorized banks, or TRACES, ensuring accurate tax return filing and verification of tax deductions.

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The Income-tax (No. 2) Bill, 2025 aims to replace the Income-tax Act, 1961 with a simplified, modern, and taxpayer-friendly income tax law. The Bill focuses on clear language, reduced complexity, improved compliance, and digital-first tax administration, with the objective of minimising litigation and enhancing transparency in India’s direct tax system.

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CBDT launches 2nd NUDGE initiative to strengthen voluntary compliance in respect of Foreign Assets

The Central Board of Direct Taxes (CBDT) continues to strengthen its data-driven, non-intrusive and taxpayer-centric measures aimed at improving voluntary compliance. The “Non-intrusive Usage of Data to Guide and Enable (NUDGE)” initiative reflects CBDT’s commitment to a forward-looking, technology-enabled and trust-based tax administration focused on promoting accurate reporting and enhancing revenue mobilization.

The first NUDGE campaign, launched on 17th November 2024, targeted select taxpayers who had been reported by foreign jurisdictions under the Automatic Exchange of Information (AEOI) framework as holding foreign assets that were not disclosed in their Income Tax Returns (ITRs) for AY 2024-25. The initiative yielded positive outcomes, with 24,678 taxpayers (including several not directly nudged) revisiting their returns and disclosing foreign assets amounting to ₹29,208 crore, along with foreign-source income of ₹1,089.88 crore.

CBDT receives information relating to foreign financial assets of Indian residents from partner jurisdictions pursuant to Common Reporting Standards (CRS) and from the United States under the Foreign Account Tax Compliance Act (FATCA). This information assists in identifying potential discrepancies and guiding taxpayers towards timely and accurate compliance.

Analysis of AEOI information for FY 2024-25 (CY 2024) has identified high-risk cases where foreign assets appear to exist but have not been reported in the ITRs filed for AY 2025-26. Accordingly, CBDT is launching the second NUDGE campaign, under which SMSs and emails will be issued from 28th November 2025 to such taxpayers, advising them to review and revise their returns on or before 31st December 2025 to avoid penal consequences.

The campaign aims to facilitate correct reporting in Schedule Foreign Assets (FA) and Foreign Source Income (FSI) in ITRs. Accurate and complete disclosure of foreign assets and income is a statutory requirement under the Income-tax Act, 1961, and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

Adopting a prudent approach to tax administration, CBDT utilises advanced data analytics to simplify compliance processes, reduce information asymmetry and reinforce a transparent and trust-oriented interface with taxpayers. The initiative aligns with the vision of Viksit Bharat, fostering accountability, transparency and a culture of voluntary compliance.

CBDT advises all eligible taxpayers to utilise this opportunity to ensure complete compliance with statutory reporting requirements. For further information on CRS, FATCA, Schedule FA and Schedule FSI, taxpayers may refer to the official website www.incometax.gov.in.

(V. Rajitha) Commissioner of Income Tax (Media & Technical Policy) & Official Spokesperson, CBDT

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Income Tax Press Releases on incometaxindia.gov.in share official updates from the Income Tax Department and CBDT. They provide the latest news on tax policies, deadlines, compliance rules, enforcement actions, and taxpayer initiatives—helping citizens stay informed with accurate and trusted information.