Income-tax Act, 2025 and Income-tax Rules, 2026 Come into Force
Published 1 Apr 2026 · Last updated 1 Apr 2026
The new tax law replaced the 1961 Act on 1 April 2026, bringing new form numbers for PAN and TAN.
The Income-tax Act, 2025 took effect on 1 April 2026 together with the Income-tax Rules, 2026. Many form numbers and section references changed, including those for PAN (Section 262, Rule 158) and TAN (Section 397, Rule 216).
Existing PAN and TAN continue under the new Act. Applications filed before the change are processed under the earlier provisions where the Act says so.
Important Highlights
- Effective 1 April 2026
- New form numbers for PAN and TAN
- Existing PAN/TAN stay valid
Official source: https://www.incometax.gov.in/
Disclaimer: General information only. PassportHelp.in is not a government website; confirm on the official portal.
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