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Finance Bill 202610025722/1/2026 7:07:33 AM479. 100. Substitution of new sections for sections 480 and 481. 101. Amendment of section 482. iv CLAUSES 102. Amendment of section 483. 103. Amendment of section 484 https://www.incometaxindia.gov.in/Budgets and Bills/2026pdfFalsepdfBudgetFINANCE BILL2026cc9cf5ca-a3ec-47f9-b55f-ca7b4cfdd77f528a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B9198175/1/2025 11:26:59 AMIf a person fails to 29 (iv)   the proviso to sub-section (1) of section 194S; or prescribed for filing the statement for such payment under sub-section (3) of section 200https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2025htmlFalsehtmActIncome-tax Act, 1961276BCHAPTER XXIIOffences and prosecutions202513896cd1-2b32-4ec2-8593-d8603ef8120d77398a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Penalty for failure to deduct tax at source9197805/1/2025 11:26:57 AM(a)   deduct the whole or any (iv)   the proviso to sub-section (1) of section 194S; or 13[Provided that any penalty under sub-section (1) on or after the 1st day of April, 2025 https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2025htmlFalsehtmActIncome-tax Act, 1961271CCHAPTER XXIPenalties imposable202513896cd1-2b32-4ec2-8593-d8603ef8120d77361a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Payment on transfer of virtual digital asset9195705/1/2025 11:26:15 AMcase of a transaction to which the provisions of the said section are also applicable along with the provisions of this section, then, tax shall be deducted under sub-section (1 https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2025htmlFalsehtmActIncome-tax Act, 1961194SCHAPTER XVIICollection and recovery of tax202513896cd1-2b32-4ec2-8593-d8603ef8120d77053a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Key Highlights of Finance Act, 20259184524/9/2025 10:56:44 AMSection 194Q has also been changed to remove the reference to Section 206C(1H Consequently, its reference in Section 194S has also been omitted https://www.incometaxindia.gov.in/Lists/Latest News/AllItems.aspxhtmlFalseLatest NewsALL2025-04-24T18:30:00.0000000Zhttp://incometaxindia.gov.in/Lists/Latest%20News/Attachments/708/Highlights-to-Finance-Act-2025.pdfb91112e5-3645-4c05-b668-a7278ae930ea708a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Amendment of section 194S9132334/11/2025 7:29:25 AMIn section 194S of the Income-tax Act, in sub-section (2), for the words, figures and letters "sections 203A 206AB", the word, figures and letter "section 203A" shall be substitutedhttps://www.incometaxindia.gov.in/Acts/Finance Acts/2025htmlFalsehtmActFinance Acts70CHAPTER IIIDIRECT TAXES202513896cd1-2b32-4ec2-8593-d8603ef8120d76641a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Income-tax9130934/11/2025 7:29:02 AMChapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, the tax https://www.incometaxindia.gov.in/Acts/Finance Acts/2025htmlFalsehtmActFinance Acts2CHAPTER IIRATES OF INCOME-TAX202513896cd1-2b32-4ec2-8593-d8603ef8120d76510a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Finance-Act-2025516673/29/2025 1:36:01 PMChapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of 43 of 1961 https://www.incometaxindia.gov.in/Documents/ActpdfFalsepdfOthers6da74bef-4aea-484a-a870-02587928d7dc1373a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Notification No. 22/2025 [F.No. 370142/08/2025-TPL] / GSR 195(E)163493/28/2025 5:18:53 AMIn exercise of the powers conferred by section 295 read with section 194T of the Incometax Act, 1961 (43 of https://www.incometaxindia.gov.in/Communications/NotificationpdfFalsepdfNotification|194T|2025-03-26T18:30:00.0000000Z2025Notification No. 22/2025 [F.No. 370142/08/2025-TPL] / GSR 195(E)8f5119bc-7835-4673-bf0f-3474ae9bd9c613047a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
New Income-tax Bill, 20258924632/13/2025 1:21:46 PMSection Number of Income-tax Act, 1961 Section heading as per Income-tax Act, 1961 Section number as per latest draft 1 Short https://www.incometaxindia.gov.in/Documents/income-tax-bill-2025pdfFalsepdfOthers6da74bef-4aea-484a-a870-02587928d7dc1360a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in