Which Act governs this file
The year the income belongs to decides the Act, the Rules, the form numbers and the section language, not the date you are doing the work, and not the date the notice arrived.
- 2 pages
- 7
- Word and PDF
- 13 September 2026
What it covers
- 1Which Act governs this fileinternal staff briefing note, pin on the notice board
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
[Name of the firm] — Internal Briefing Note DT/01
To: All staff, direct tax
From: [Partner in charge — Direct Tax]
Date: [Date of briefing note]
Subject: Which Act governs this file — standing instruction
Two income-tax statutes are in force at the same time. The Income-tax Act, 1961 continues to govern every year up to and including assessment year 2026-27. The Income-tax Act, 2025 governs tax year 2026-27 onwards and came into force on 01.04.2026, with the Income-tax Rules, 2026. Until further notice, every direct tax file must record on its header sheet which of the two applies, before any work is done on it.
1. The rule