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Insights and regulatory updates

Regulatory changes explained in plain language, and practical articles for businesses and individuals. Each item shows when it takes effect and when we last reviewed it.

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All Articles Regulatory updates

Topic

All topics GST Income tax

Regulatory updateIncome tax

Income-tax Act, 2025 comes into force

The new Act applies to income earned from 1 April 2026 and introduces the tax year. Returns for FY 2025–26 (AY 2026–27) are still filed under the 1961 Act.

Effective 1 April 2026 · last reviewed 10 November 2026

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