REGULATORY BRIEFS & COMMENTARY
Notes on the law,
and what it means in practice.
Short pieces on the Income-tax Act, 2025 transition and other changes that reach into how a business actually files. Written for people who run companies, not for people who read statutes for a living.
Income Tax 8 min read
The Income-tax Act, 2025: what actually changed
The 1961 Act was repealed on 1 April 2026. Rates did not move. Almost everything else about how the law is written and numbered did.
July 2026
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Income Tax 5 min read
Tax Year replaces Assessment Year
The most confusing pair of words in Indian tax is gone. What that means in practice, and what it does not mean.
June 2026
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Income Tax · TDS 6 min read
TDS and TCS under the new Act: new sections, new forms
Withholding provisions carried over in substance. The section numbers and the certificate forms did not.
May 2026
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These notes are general. Your facts are not.
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