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The Taxation Laws (Amendment) Act, 2025 The Taxation Laws (Amendment) Act, 2025 introduces tax changes linked to online gaming, pension contributions, and search and seizure mechanisms. Key Provision Details Unified Pension Scheme (UPS) Aligns the new UPS with the National Pension System by granting tax exemptions on 60% of the final corpus. Saudi PIT Relief Specific tax exemptions for investments made by Saudi Arabia’s Public I

Indian Ports Act, 2025

Indian Ports Act, 2025 On August 18, 2025, the President of India gave assent to the Indian Ports Act, 2025, replacing the colonial-era 1908 Act. This legislation modernizes port governance, aiming to establish integrated and efficient co-operative federalism in the maritime sector. Key Provision Details Statutory Recognition Grants statutory status to State Maritime Boards to regulate non-major ports and the Maritime State Development Council to coo

Promotion and Regulation of Online Gaming Act, 2025

Promotion and Regulation of Online Gaming Act, 2025 On August 22, 2025, the President of India gave assent to the Promotion and Regulation of Online Gaming Act, 2025. This legislation aims to protect players from financial ruin and addiction while fostering a safe, constructive digital ecosystem. Key Provision Details Ban on Online Money Games The Act strictly prohibits all online games involving money, whether based on chance, skill, or hybrid model

The Health Security & National Security Cess Act, 2025

The Health Security & National Security Cess Act, 2025 The Health Security & National Security Cess Act, 2025 imposes a new cess to fund National Security and Public Health, initially targeting Pan Masala. The proceeds are credited to the Consolidated Fund of India to support critical national priorities. Key Provision Details Capacity-Based Levy Unlike traditional taxes, this cess is computed based on manufacturing capacity. For machine-base

Income Tax Act, 2025

Income Tax Act, 2025 The Income Tax Act, 2025 replaces the Income-tax Act, 1961, modernizing India’s direct tax framework for the digital economy. It received Presidential assent on 21 August 2025 and will come into force from 1 April 2026. The Act follows the “SIMPLE” framework — Streamlined, Integrated, Minimized Litigation, Practical, Learn & Adapt, Efficient. Key Reform / Change Details Simplified Law Sections are r