The 1961 Income-tax Act is officially gone. As businesses transition into the new Income-tax Act 2025 framework, corporate payroll faces immediate, mandatory shifts. From Ahmedabad's new status as a 50% HRA metro city to the massive upward scaling of tax-free allowances and the retirement of Form 16 for the new Form 130, here is exactly what your HR and finance teams need to restructure before the upcoming filing cycle.