Navigate the shift from the Income Tax Act, 1961 to the 2025 Act
Compare provisions, trace section changes, and check which Act applies.
Effective from 1 April 2026 for Tax Year 2026–27 onward. Earlier tax years and pending proceedings continue under the 1961 Act.
169 of 536 sections mapped from official sources so far. This is a reference tool under active development — not a final authority. Always confirm with the published Act and a qualified professional.
Source data last updated: (per Official Gazette notification)
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Search Sections
Compare old and new provisions side by side, with change verdicts and key notes.
Applicability
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Chapter Map
See how the structure of the 1961 Act maps into the 2025 Act.
Forms
Track old-to-new form changes and related compliance impact.
What This Means for You
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Frequently Looked Up
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