What is the Income-tax Act, 2025 and when did it come into effect?

The Income-tax Act, 2025 replaced the Income Tax Act 1961 from April 1, 2026. It simplifies the entire direct tax framework, renumbers sections, removes redundancies, and modernizes taxation for India.

Is the Income Tax Act 1961 still valid after April 2026?

The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026. However, all assessments, appeals, and proceedings for periods before April 1, 2026 continue under the old ITA 1961 rules.

What is the new section number for Section 80C in Income Tax Act 2025?

Section 80C of the ITA 1961 maps to Section 123 of the Income-tax Act, 2025. Deductions for LIC premiums, PPF, ELSS, EPF, and home loan principal repayment continue under the new act.

What is the new section for TDS on professional fees (194J)?

Section 194J (TDS on professional and technical services) of the old Income Tax Act 1961 has been renumbered in the Income-tax Act, 2025. Use our free converter at ita1961to2025.in to find the exact new section number instantly.

How do I convert old income tax section numbers to new 2025 numbers?

Visit ita1961to2025.in and use the free section search tool. Type any old ITA 1961 section number (e.g., 80C, 194J, 139) and instantly see the new Income-tax Act, 2025 equivalent, its status, and key changes.

Is the ITA 1961 to 2025 mapping tool free for CAs and tax professionals?

Yes, completely free. The section mapper, comparison cheat sheet, PDF download, and Tax Academy blog are all free for Chartered Accountants, tax lawyers, law students, and taxpayers.

Which sections were completely deleted in the new Income Tax Act 2025?

Several redundant and overlapping sections from ITA 1961 were not carried into the Income-tax Act, 2025. Use our free converter — each section is marked as Retained, Modified, or Deleted so you can quickly check any section's status.

Can I download the ITA 1961 to Income-tax Act 2025 comparison as a PDF?

Yes! Visit the Comparison page at ita1961to2025.in/comparison to download a free cheat sheet PDF showing side-by-side mapping of key ITA 1961 sections to their Income-tax Act, 2025 equivalents.

CA / CS / CMA Exams

CMA Exam Books

Cost and Management Accountancy study material.

20 products compared8rated 4★ & upSee all on Amazon →

Buying cma exam books in India

Choosing the right CMA Inter and Cost Accounting books is crucial for a focused preparation. Look for editions that align with the latest Institute of Cost Accountants of India (ICAI) syllabus and include clear explanations, solved examples, and practice questions. Books from established publishers often provide chapter‑wise summaries and index references that make revision faster. Check if the volume covers both theoretical concepts and practical applications, as the exam tests both. Consider the size and binding – a sturdy paperback or softcover is easier to carry for daily study, while a larger format may be better for detailed reading at home. Finally, verify that the book’s price matches the market rate on Amazon India, ensuring value for money.

Check the edition matches the current ICAI syllabus
Prefer books with solved examples and practice questions
Look for clear chapter summaries for quick revision
Ensure the price aligns with other Amazon listings

SortShowing 20 of 20

#1 pick

Cost

Cost Cost Accounting

Fundamental concepts of cost accounting for Indian finance students

4.8 ★15 ratings

Check price on Amazon

Buying cma exam books in India

CMA Exam Books — common questions

Keep browsing

Prefer to hire someone?