1. Nature of this tool

Tenali for Income Tax is an AI-based information assistant designed to provide general guidance on provisions of the Income Tax Act, 1961 and the Income Tax Act, 2025. It is not a substitute for professional tax advice.

The tool operates based on a pre-loaded knowledge base derived from the Income Tax Act, 2025, Income Tax Act, 1961 (as amended by Finance Act, 2026), and publicly available updates from incometaxindia.gov.in. It does not have access to your personal financial records, tax filings, or individual circumstances.

2. Limitations and potential errors

Users must be aware of the following limitations:

• The AI may cite incorrect section numbers, rates, or provisions. Always verify section references against the official text of the Act.
• Tax law is subject to frequent amendments, notifications, and circulars. This tool’s knowledge base may not reflect the most recent changes.
• The tool cannot account for your individual financial situation, residential status, source of income, or other personal tax circumstances.
• Responses in regional languages are translations and may not carry the precise legal meaning of the original English text of the law.
• The tool explicitly declines to answer questions where it is uncertain — but it may not always correctly identify its own limitations.

3. No professional relationship

Use of this tool does not create any professional, advisory, or fiduciary relationship between the user and CA. P S Dumbre, PSDCA, or any associated entity. No information provided through this tool should be treated as a professional opinion or relied upon for filing tax returns, making financial decisions, or conducting legal proceedings.

4. Accuracy of section references

While the tool is designed to avoid quoting unverified section numbers, users must independently verify any section numbers, tax rates, or legal references provided before relying on them. The Income Tax Act, 2025 introduced entirely new section numbering; provisions that appeared under one section in the 1961 Act may now appear under a different section in the 2025 Act. Cross-verification is essential.

5. Data privacy

Information entered into this tool, including queries and personal details provided during registration, is stored for access management purposes only. It is not shared with third parties for commercial purposes. Users are advised not to enter sensitive personal or financial data such as PAN, Aadhaar numbers, bank details, or exact income figures into the query box.

6. Recommendation to seek professional advice

For all matters involving actual tax computation, filing of returns, responding to tax notices, assessments, appeals, or any transaction with financial or legal consequences, users are strongly urged to consult a qualified Chartered Accountant in person.

CA. P S Dumbre and PSDCA are available for professional consultation on all matters of direct taxation: