Income Tax Act

Bharat's Income Tax Act as per Finance Act 2025.

Also Containing:

• Departmental Views (Containing Gist of CBDT Circulars)
• Gist of Supreme Court Rulings
• Finance Act, 2025

1. Income-tax Act, 1961
Text of sections
Chronological list of Amendment Acts
SUBJECT INDEX
Appendix 1: Important Circulars and Notifications
Appendix 2: The Finance Act, 2025
Income Tax
Central Goods and Services Tax
THE FIRST SCHEDULE: Rates of Taxes
PART I: Income Tax
PART II: Rates for Deduction of Tax at Source in Certain Cases
PART III: Rates for Charging Income-Tax in Certain Cases, Deducting Income-Tax from Income Chargeable under the Head “Salaries” and Computing “Advance Tax”
PART IV: Rules for Computation of Net Agricultural Income
2. Securities Transaction Tax
3. Commodities Transaction Tax