New Delhi, Oct. 6 -- From 1 April 2026, the Income-tax Act, 2025, has come into effect. This means the new law will apply to the income-tax return (ITR) you file in 2027 for tax year 2026-27.

While income-tax rates remain unchanged, several section references, forms, and reporting requirements have changed. Salaried taxpayers need to understand these changes when checking their salary and tax records this year and filing their next ITR.

Isha Sekhri, Founder, Isha Sekhri & Associates LLP, has listed the key changes in section references from the Income-tax Act, 1961, to the Income-tax Act, 2025:

Sekhri has suggested that taxpayers should check the following points:

Sekhri said taxpayers should write to the payroll team early if there a...