Income Tax Law
Income Tax Law
The full text of the Income-tax Act, 2025 and the Income-tax Rules, 2026, cross-linked, with the tables printed as tables. Start with a question below, or search the whole corpus from the box above.
Look up a rate or a date
TDS & TCS rate finder
Every deduction and collection rate in the Act, filterable by rate, with the threshold and the exact sub-section each one comes from.
Open TDS & TCS rates → Rule 25, Appendix I & IIDepreciation rate finder
Both appendices in full — the written-down value block and the straight-line block for power undertakings — searchable by asset.
Open Depreciation → Rule 15Perquisite valuation
Accommodation, motor car, and the other valuation tables, with the population slabs and the employee-contribution deductions.
Open Perquisites → Rules 215, 218, 219Compliance due dates
Statement and certificate deadlines, the quarterly payment dates, and the form number each one requires.
Open Due dates & forms → Rule 25 · Sections 393, 394 · Rule 218Charts
Depreciation rates and TDS/TCS rates as distributions — click a bar to see exactly which entries sit behind it, without opening the rule.
View charts →Read the law
Income-tax Act, 2025
23 chapters · 536 sections · 16 schedules
Browse by chapter →Income-tax Rules, 2026
333 rules · G.S.R. 198(E) · in force from 1 April 2026
Browse by subject →What is loaded
Every provision is published in full. Where a table could not be recovered cleanly from the gazette text, the row says so and links to the provision rather than guessing at a value.