Comparative Study of the Provisions of the Income Tax Act 2025 & Income Tax Act, 1961 is a clause-by-clause, two-column comparison of the Income-tax Act 1961 and the re-enacted Income-tax Act 2025—aligned down to sub-section, clause, item, proviso, and Explanation.
Change mark-up shows 1961 Act deletions/modifications in bold + strike-through and 2025 Act simplifications/insertions in bold, with 2025 Act-only provisions collated separately.
Each mapped entry includes an Analysis of Changes, along with Select Committee extracts and CBDT/Income-tax Department FAQs, to clarify policy intent and practical impact.
A 35+ page cross-mapping grid and consistent editorial design enable rapid navigation and dependable transition support for compliance, audits, litigation, and advanced study.