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INCOME TAX ACT, 2025 37th Edition 2025 Rs 2395

Comparative Tables (Compiled by CA. Arvind Tuli)

Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places)

Income Tax Act, 1961 = Income Tax Act, 2025

Notes on Clauses (given as Comments under respective section)

Referencer (under the Income-tax Act, 2025) (Compiled by CA. Prerna Peshori)

Exempt Incomes

Capital Gains Taxation

Set-off and Carry Forward of Losses

Deductions

TDS and TCS

Fees and Interest

Penalty Provisions