Official income tax sources in India: where to check the Act, rates, forms and your own records
Official sources for Indian income tax: incometaxindia.gov.in, the e-filing portal, TRACES, India Code and e-Gazette, and how to verify a rule.
The authoritative sources for Indian income tax are: the Income Tax Department's website (incometaxindia.gov.in) for the text of the Income-tax Act, 2025, the rules, CBDT circulars and notifications; the e-filing portal (incometax.gov.in) for your returns, AIS, Form 26AS, tax payment and refunds; TRACES (tdscpc.gov.in) for TDS certificates and statements; India Code (indiacode.nic.in) for the official text of central Acts; and the e-Gazette of India (egazette.gov.in) for notifications as published. Budget changes are explained in the Finance Bill documents released by the Ministry of Finance. When any guide, including ours, states a rule, check it against these sources before you act on it.
The main official websites
| Source | Website | Use it for |
|---|---|---|
| Income Tax Department | incometaxindia.gov.in | The Income-tax Act, 2025 and 1961 Act text, rules, circulars, notifications, tax rate charts, FAQs |
| Income Tax e-filing portal | incometax.gov.in | Filing returns, AIS and Form 26AS, e-Pay Tax, refunds, bank validation, responses to notices, grievances |
| TRACES (TDS Reconciliation Analysis and Correction Enabling System) | tdscpc.gov.in | TDS certificates, statement status, corrections (mainly for deductors) |
| India Code | indiacode.nic.in | Official consolidated text of central legislation |
| e-Gazette of India | egazette.gov.in | Acts, rules and notifications as published |
| Union Budget | indiabudget.gov.in | Budget speech, Finance Bill and memorandum explaining tax changes |
| UIDAI | uidai.gov.in | Aadhaar details needed for PAN linking and OTP verification |
How to verify a rule in four steps
- Identify the year and the Act. For income up to March 2026, check the Income-tax Act, 1961 as it stood for that year. For tax year 2026-27 onwards, check the Income-tax Act, 2025. The section mapping guide on this site gives the new numbers.
- Read the section text on incometaxindia.gov.in or India Code. Look at the tables and schedules, where many conditions now live.
- Check for amendments. Look at the latest Finance Act and any CBDT circulars or notifications on the same point, such as due date extensions.
- Check how it applies to you in your AIS and in the return utility on the e-filing portal. The utility applies the rules in force for that year.
What each source is good for
Rates and limits. The department's tax rate pages and the Finance Act are the source for slab rates, surcharge and cess. The new regime slab guide summarises them.
Due dates. The Act sets them, and CBDT circulars extend them. For AY 2026-27, CBDT Circular No. 07/2026 (28 September 2026) extended the due date for companies and audit cases to 21 November 2026. Check the e-filing portal's announcements for current dates.
Forms. Notified forms are published with the rules. Under the 2025 Act, forms have been renumbered, so search by name as well as number.
Your own records. The AIS and Form 26AS on the e-filing portal are the department's view of your income and taxes. Check them before relying on anything else.
Bodies you may deal with
| Body | Role |
|---|---|
| Central Board of Direct Taxes (CBDT) | Administers direct taxes; issues circulars, notifications and instructions |
| Centralised Processing Centre (CPC), Bengaluru | Processes returns and issues intimations and refunds |
| Assessing Officers and faceless assessment units | Scrutiny, assessments and notices |
| Commissioner of Income-tax (Appeals) | First appeal against an assessment order |
| Income Tax Appellate Tribunal | Second appeal |
| Institute of Chartered Accountants of India | Regulates chartered accountants |
Reading an official document: circular, notification or intimation
Official material comes in a few forms, and each carries different weight:
- The Act sets the rule. A section of the Income-tax Act, 2025 overrides anything in a guide, FAQ or software screen.
- Rules and notified forms fill in the details the Act leaves to the government, such as how a perquisite is valued or which form to use. They are published as notifications in the e-Gazette.
- CBDT circulars explain how the department will apply the law or extend deadlines. They bind the department's officers, so you can rely on them in your favour.
- FAQs and tutorials on the portals help with procedure, but they are not law. If an FAQ conflicts with the Act, the Act prevails.
- An intimation after processing of your return shows the department's computation next to yours. Read the column of differences first. It tells you which line caused a demand or a smaller refund.
When you quote a source in a reply, give its number and date (for example, the circular number) rather than a website link.
Spotting unofficial or fake sources
- Official sites end in .gov.in or .nic.in.
- The department does not ask for card PINs, passwords or OTPs by email, SMS or phone. Messages about a "pending refund" with a link to click are a common scam.
- Check notices on the e-filing portal. Genuine notices carry a document identification number (DIN) that can be verified there.
Using this site with the official sources
We cite section numbers only where we checked them against the text of the 2025 Act, and name provisions in words otherwise. Our figures are as enacted for tax year 2026-27 and may change. Start from the common mistakes guide, the tax year 2026-27 overview or the due dates guide, and verify against the links above.
For specific procedures, see the updated return guide, the AIS mismatch guide and the refund delay guide.
Frequently asked questions
Is there an official income tax calculator?
The e-filing portal offers a tax calculator and the return utilities compute tax automatically. Our calculators are simplified aids.
Where can I read the new Act?
On the Income Tax Department's website and India Code. The Act as passed is also in the e-Gazette.
How do I check whether a notice is genuine?
Log in to the e-filing portal and use the notice or order authentication service with the DIN on the document.
Sources
- Income Tax Department: Act, rules, circulars and notifications
- Income Tax e-filing portal: personal tax records and services
- India Code: official legislation text
- e-Gazette of India: published notifications
- Union Budget: Finance Bill and explanatory memorandum
