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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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.

Concise Commentary on Income Tax Act 2025

Image & product data: Amazon.in

Income Tax Act 1961Concise

Concise Commentary on Income Tax Act 2025

Updated with Finance Act 2025

Check price on Amazon

We deliberately do not print a price here. Amazon changes prices through the day, so the only accurate figure is the one on the Amazon product page itself.

Buy on Amazon.in →

Sold and shipped by Amazon sellers. We earn a small commission at no cost to you.

Key points

Income tax act 2025
Finance act 2025
CA Pramod Jain
Updated commentary

About this product

For CA and CS students, this commentary provides insights on income tax act 2025, written by CA Pramod Jain and CA Shreya Jain

At a glance

Category: Income Tax Act 1961
Brand: Concise
Amazon rating: Not rated yet
Ratings count: —
ASIN: B0GXW8H56L

Taxmann's

Taxmann's Income Tax Act 1961

Authoritative reference on direct tax

Check price on Amazon

Buy on Amazon Details

See all 20 income tax act 1961 →