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Income Tax

FY (Financial Year)

The 12-month period from April 1 to March 31 during which income is earned and recorded.

Full Definition

Financial Year (FY) in India runs from 1 April to 31 March. All income earned during this period is reported in the ITR filed in the subsequent Assessment Year (AY). FY 2025-26 = April 1, 2025 to March 31, 2026. The corresponding AY is 2026-27. Tax rates, exemptions and deduction limits are determined by the Union Budget applicable to the relevant FY.