Reference Tool · For Tax Professionals

Income Tax Act 1961 vs Income Tax Act 2025

Section-wise Comparison

A searchable, section-wise mapping between the Income-tax Act, 1961 and the Income-tax Act, 2025 — built directly from the Income Tax Department's own official comparison utility, not from third-party summaries. Use it to quickly find which new-Act section corresponds to a familiar 1961-Act provision.

The Income-tax Act, 2025 is effective from 1 April 2026 (Financial Year 2026-27 / Assessment Year 2027-28 onwards) — Income Tax Department (CBDT) press release .

Disclaimer: This section-wise comparison is provided for general professional reference. Users should refer to the official Income Tax Act, 2025, rules, notifications and circulars for authoritative interpretation and applicability.