India Implements New Income Tax Act for 2026
印度實施 2026 年新所得稅法
On April 1, 2026, India officially entered a new era of taxation with the implementation of the Income Tax Act, 2025.
於2026年4月1日，印度隨著《2025年所得稅法》的實施，正式進入了一個稅務新紀元。
Furthermore, the 50% House Rent Allowance (HRA) exemption has been expanded from four to eight cities, now including Bengaluru, Pune, Hyderabad, and Ahmedabad.
此外，50%的房屋租金補貼（HRA）免稅額度已從四個城市擴大至八個城市，現包含班加羅爾、浦那、海得拉巴和阿默達巴德。
While many forms have been renumbered—such as Form 16 becoming Form 130—and reporting requirements have become more stringent, it is important to note that the government's dual tax regime remains intact.
雖然許多表格已重新編號——例如表16變更為表130——且申報要求變得更加嚴格，但值得注意的是，政府的雙軌稅制依然存在。
Taxpayers can still choose between the 'Old Tax Regime' with its various deductions and the 'New Tax Regime' featuring simplified, lower rates.
納稅人仍可在具備各種扣除額的「舊稅制」與具備簡化低稅率的「新稅制」之間進行選擇。
This modernization ensures that India's tax administration keeps pace with evolving economic needs, ultimately providing a clearer framework for taxpayers and authorities alike.
此次現代化確保了印度的稅務行政能跟上不斷演變的經濟需求，最終為納稅人和稅務當局提供了一個更清晰的框架。
