Structural mapping between the chapter organisation of ITA 1961 and ITA 2025.
| Theme | ITA 1961 | ITA 2025 | Notes | |
|---|---|---|---|---|
| Preliminary & Definitions | Chapter I (Sections 1–3) | Chapter I (Sections 1–3) | Short title, extent, commencement, definitions. 'Previous year' replaced with 'tax year' (Section 3). | |
| Basis of Charge | Chapter II (Sections 4–9A) | Chapter II (Sections 4–10) | Charge of income tax (s.4→s.4), scope of total income (s.5→s.5), residence (s.6→s.6). Section numbers largely retained. | |
| Incomes Not Forming Part of Total Income | Section 10 (100+ clauses), Section 10AA | Chapter III (Sections 11–12) | Exemptions moved from overloaded Section 10 to compact Chapter III read with Schedules II & III. | |
| Computation of Total Income (All Heads) | Chapter IV (scattered sub-chapters IVA–IVF) | Chapter IV (Sections 13–95) | All five heads consolidated: Salary (15–19), House Property (20–25), PGBP (26–66), Capital Gains (67–91), Other Sources (92–95). | |
| Income of Other Persons in Assessee's Total Income | Chapter V (Sections 60–65) | Chapter V (Sections 96–100) | Clubbing provisions — transfer of income, revocable transfers, spouse/minor income. | |
| Aggregation of Income | Chapter VI (Sections 66–69D) | Chapter VI (Sections 101–107) | Total income, unexplained credits/investments/expenditure (s.68→s.102, s.69→s.103). | |
| Set-off & Carry Forward of Losses | Sections 70–80 | Chapter VII (Sections 108–121) | Set-off same head (s.70→s.108), inter-head (s.71→s.109), carry forward capital loss (s.74→s.111). | |
| Deductions from Gross Total Income | Chapter VI-A (Sections 80A–80U) | Chapter VIII (Sections 122–154) | 80C→123, 80CCD→124, 80D→126, 80E→129, 80G→133, 80TTA/TTB→153, 80U→154. | |
| Rebates & Reliefs | Sections 87–91 | Chapter IX (Sections 155–160) | Rebate (s.87A→s.156), relief for salary arrears (s.89→s.157), DTAA (s.90/90A→s.159/160). | |
| Transfer Pricing & Avoidance of Tax | Chapter X (Sections 92–94B) | Chapter X (Sections 161–177) | ALP (s.92→s.161), associated enterprises (s.92A→s.162), TP documentation (s.92D→s.171), TP report (s.92E→s.172). | |
| General Anti-Avoidance Rules (GAAR) | Chapter X-A (Sections 95–102) | Chapter XI (Sections 178–184) | GAAR framework retained: impermissible avoidance arrangement (s.96→s.179), consequences (s.98→s.181). | |
| Determination of Tax in Special Cases | Chapter XII (Section 115 series) | Chapter XIII (Sections 190–235) | STCG (s.111A→s.196), LTCG (s.112→s.197, s.112A→s.198), new regime (s.115BAC→s.202), MAT/AMT (s.115JB→s.206). | |
| Tax Administration | Chapter XIII (Sections 116–136) | Chapter XIV (Sections 236–261) | IT authorities, search & seizure (s.132→s.247), survey (s.133A→s.253), faceless jurisdiction (s.245). | |
| Return of Income | Section 139, 139A–139D, 140–140A | Chapter XV (Sections 262–267) | PAN (s.139A→s.262), return of income (s.139→s.263), self-assessment (s.140A→s.266). | |
| Assessment & Reassessment | Chapter XIV (Sections 143–158A) | Chapter XVI (Sections 268–301) | Assessment (s.143→s.270), best judgment (s.144→s.271), reassessment (s.147→s.279), faceless assessment (s.273). | |
| Special Provisions — Persons, NPO, Firms | Chapters XV–XVII | Chapter XVII (Sections 302–355) | Legal representative (s.159→s.302), NPO registration (s.12AA→s.332), NPO taxation (ss.11–13→ss.334–354). | |
| Appeals, Revisions & ADR | Chapter XX (Sections 246A–269) | Chapter XVIII (Sections 356–389) | CIT(A) appeal (s.246A→s.357), ITAT (s.253→s.362), HC (s.260A→s.365), revision (s.263→s.377), advance ruling (ss.381–389). | |
| TDS/TCS, Advance Tax & Collection | Chapter XVII-B/C (Sections 192–206C), XVII-D (208–219) | Chapter XIX (Sections 390–430) | TDS salary (s.192→s.392), TDS consolidated (s.193–196D→s.393), TCS (s.206C→s.394), advance tax (s.208→s.404). | |
| Refunds | Chapter XIX (Sections 237–245) | Chapter XX (Sections 431–438) | Refund provisions (s.237→s.431), interest on refunds (s.244A→s.437). | |
| Penalties | Chapter XXI (Sections 270A–275) | Chapter XXI (Sections 439–472) | Under-reporting/misreporting (s.270A→s.439), concealment covered under s.439/s.443. Bright-line tests codified. | |
| Prosecution | Chapter XXII (Sections 275A–280) | Chapter XXII (Sections 473–488) | Prosecution for non-filing, tax evasion, false statements. | |
| Miscellaneous & Transitional | Chapter XXIII (Sections 281–298) | Chapter XXIII (Sections 489–536) | Bar on suits (s.293→s.525), savings clause (s.536), transitional provisions. |