From the Desk of – Navneet Shukla

The Income Tax Department has released the official booklet of the Income-tax Act, 2025 (30 of 2025), as updated by the Finance Act, 2026. This edition comes with a comprehensive, well-structured, and user-friendly index to improve navigation and usability.

Designed with a digital-first approach, the booklet features a fully hyperlinked format. Users can simply click on any section number to instantly access the corresponding provision, making it highly convenient for taxpayers, professionals, and administrators.

The indexed compilation spans all chapters of the Act, covering key areas such as the charge of income tax, computation of income, deductions, assessments, appeals, enforcement, and other miscellaneous provisions. The content is presented in a clear and simplified structure for ease of reference.

This initiative highlights the Government’s ongoing commitment to transparency, simplification, and digitisation of tax laws, ensuring that statutory materials are more accessible and easier to use for all stakeholders.

The complete Income-tax Act, 2025 can be accessed here;