These notes are a selection of changes covered in our guides, not a complete regulatory monitoring service. The dates below identify these notes. They are not the commencement dates of the laws discussed. Use each linked guide for the applicable period, transition details and official sources.
1 October 2026: keep tax periods distinct
The income-tax transition requires careful period labelling. Read the transition guide before replacing historical references or using current-year payment instructions for an earlier matter.
For: finance teams, business owners and advisers managing current payments alongside older returns or notices.
- Add the income period and governing framework to each tax working paper.
- Keep older assessment-year files separate from current tax-year payment records.
- Check the form and provision cited before reusing a prior-year template.
1 October 2026: treat Labour Code implementation as a process review
Review workforce categories, pay components and records against the operative framework and official clarifications. The practical task is to connect the law to the employer’s actual processes.
For: employers, payroll teams and businesses using contractors or operating in several states.
- Create one inventory of worker categories, work locations and payroll components.
- Compare payroll-system settings with the basis used in employment documents and statutory workings.
- Assign responsibility for updating records and resolving gaps with contractors.
1 October 2026: map DPDP duties by phase
The commencement notification has phased operation. A business implementation schedule should identify the particular provision and its basis, rather than use one blanket date for every duty.
For: businesses collecting customer, employee or vendor personal data.
- Inventory collection points, purposes, systems and external processors.
- Record the provision and commencement phase behind each implementation task.
- Assign owners for notices, consent flows, rights requests and incident handling, then track dependencies between those tasks.
References and official procedures
- Income Tax Department — objective, tax year and transition FAQs
- Ministry of Labour — additional Labour Code FAQs, March 2026
- MeitY — DPDP Act commencement notification
Source material consulted 1 October 2026. Check the applicable instrument, period and portal instructions for the actual assignment.
Kosha.Services · Updated 2 October 2026