In Force from 1 April 2026Replaces ITA 1961

Income Tax Act 2025

India's new consolidated income tax law. Browse all sections, use free calculators, and find your ITA 1961 equivalent — all in one place.

🧮 Residence in India🧮 Capital Gains🧮 New Tax Regime (Default) — Section 202🧮 Old Tax Regime — Tax Rates for Individuals🧮 TDS on Salary (Section 192 equivalent)

Highest-Traffic Pages

🔥 Highest Traffic

New Tax Regime

Section 202 · Score 97

Zero tax up to ₹12 lakh
📊 23-Row Table

TDS Rates 2026-27

Master TDS Table · Score 91

All deductor categories
💰 12-Asset Table

Capital Gains

Section 67 · Score 88

LTCG 12.5% · STCG 20%
🗺 120+ Entries

ITA 1961 → 2025 Mapping

Reference · Score 74

80C → 123 · 87A → 156

Top Sections by Traffic Score

§202

New Tax Regime (Default) — Section 202

Tax on Income of Certain Persons

Calc97→
§393

Master TDS Section — All Non-Salary TDS Rates

Tax Deducted at Source

Calc91→
§67

Capital Gains

Computation of Total Income

Calc88→
§CG

Capital Gains Tax Rates 2026-27 — All Asset Classes

Computation of Total Income

Calc88→
§203

Old Tax Regime — Tax Rates for Individuals

Tax on Income of Certain Persons

Calc85→
§156

Section 156 — Tax Rebate (87A equivalent)

Computation of Total Income

82→
§263

Return of Income — ITR Filing Due Dates 2026-27

Return of Income and Advance Tax

82→
§123

Section 123 — 80C Deduction (₹1.5L)

Computation of Total Income

80→
§392

TDS on Salary (Section 192 equivalent)

Tax Deducted at Source

Calc78→
§22

Deductions from House Property (Home Loan Interest)

Computation of Total Income

75→

Browse by Chapter

Ch. I — Preliminary

§3

Tax Year (replacing Previous Year + Assessment Year)

#tax year#assessment year abolished
FAQ
§2

Definitions

#definitions#person
FAQ
§1

Short Title, Extent and Commencement

#preliminary#commencement
FAQ

Ch. II — Basis of Charge

§6

Residence in India

#182 days#residential status
🧮FAQ
§NRI

NRI Tax Guide 2026-27 — Residential Status Checker

#NRI tax#182 days
🧮FAQ
§5

Scope of Total Income

#ROR#RNOR
FAQ
§9

Income Deemed to Accrue or Arise in India

#SEP#royalty
FAQ
§4

Charge of Income-Tax

#charging section#levy
FAQ

Ch. III — Exempt Incomes

§11

Incomes Not Included in Total Income

#HRA#LTA
FAQ
§EXM

Complete Exempt Income List 2026-27

#exempt income#HRA
FAQ
§12

Political Parties and Electoral Trusts

#political party#electoral trust
FAQ

Ch. IV — Computation

§67

Capital Gains

#LTCG#STCG
🧮FAQ
§CG

Capital Gains Tax Rates 2026-27 — All Asset Classes

#LTCG 12.5%#STCG 20%
🧮FAQ
§156

Section 156 — Tax Rebate (87A equivalent)

#87A#rebate
FAQ
§123

Section 123 — 80C Deduction (₹1.5L)

#80C#LIC
FAQ
§22

Deductions from House Property (Home Loan Interest)

#home loan interest#2 lakh cap
FAQ
§19

Deductions from Salary (Standard Deduction ₹75,000)

#standard deduction#75000
FAQ
§126

Section 126 — Health Insurance Deduction (80D)

#80D#health insurance
FAQ
§119

NPS Deduction (80CCD equivalent)

#NPS#80CCD
FAQ
§83

Exemption — LTCG from House Property Reinvested in New House

#54 equivalent#capital gains exemption
FAQ
§96

Income from Other Sources

#gift tax#50000 limit
FAQ
§15

Salaries

#salary#due basis
FAQ
§20

Income from House Property

#house property#rental income
FAQ
§84

Exemption — LTCG from Any Asset Reinvested in House

#54F equivalent#capital gains exemption
FAQ
§85

Exemption — LTCG Invested in NHAI/REC Bonds

#54EC equivalent#NHAI bonds
FAQ
§17

Perquisite

#perquisite#ESOP
FAQ
§132

Section 132 — Donations (80G)

#80G#donations
FAQ
§154

Section 154 — Senior Citizen Bank Interest (80TTB)

#80TTB#senior citizen
FAQ
§153

Section 153 — Savings Account Interest (80TTA)

#80TTA#savings account interest
FAQ
§21

Annual Value

#annual value#self-occupied
FAQ
§130

Section 130 — Education Loan Interest (80E)

#80E#education loan interest
FAQ
§70

Transactions Not Regarded as Transfer

#not a transfer#amalgamation
FAQ

Ch. XIII — Tax Regimes

§202

New Tax Regime (Default) — Section 202

#new tax regime#115BAC
🧮FAQ
§203

Old Tax Regime — Tax Rates for Individuals

#old tax regime#2.5 lakh exemption
🧮FAQ

Ch. XVIII — TDS/TCS

§393

Master TDS Section — All Non-Salary TDS Rates

#TDS rates#193 table 1
🧮FAQ
§392

TDS on Salary (Section 192 equivalent)

#TDS salary#Form 16
🧮FAQ
§394

Tax Collected at Source (TCS) — Section 206C equivalent

#TCS#LRS remittance
🧮FAQ
§395

Lower / Nil TDS Certificate

#lower TDS certificate#nil TDS
FAQ
§398

TDS Default — Assessee in Default

#TDS default#assessee in default
FAQ
§399

Interest on TDS Default — 1%/1.5%

#1% TDS interest#1.5% late deposit
🧮FAQ

Ch. XIX–XXIII — Compliance

§263

Return of Income — ITR Filing Due Dates 2026-27

#ITR due date#31 July
FAQ
§327

Advance Tax — Due Dates and Instalments

#advance tax#15 June
🧮FAQ

Reference — Section Mapping

§MAP

ITA 1961 → ITA 2025 Section Mapping (120+ entries)

#section mapping#80C to 123
FAQ