Prosecution Provisions under Income-tax Act, 2025 Explained
Introduction
The Income-tax Act, 2025 introduces a reorganised and streamlined framework for prosecution provisions. While the core ...
Penalty Provisions: Income-tax Act 2025 vs 1961
Introduction
Penalty provisions play a critical role in ensuring tax compliance. Over the years, frequent amendments under the Incom...
Assessment Procedure under Income-tax Act, 2025: Section-wise Comparison with Income-tax Act, 1961
Introduction
The Income-tax Act, 2025 introduces a reorganised and simplified assessment framework while retaining the core principl...
Chapter VI-A Deductions: Old Sections vs New Sections Explained under Income-tax Act, 2025
Introduction
Chapter VI-A has always been the most popular part of the Income-tax Act because it deals directly with tax-saving dedu...
Deductions under Income-tax Act, 2025: Section-wise Mapping with 1961 Act
Introduction
Deductions play a crucial role in reducing taxable income and encouraging savings, investments, and social welfare spen...
Income from Other Sources: Changes in Section Numbers Explained (Income-tax Act, 2025)
Introduction
Income from Other Sources is a residual head of income under the Income-tax law. Any income that does not fall under Sa...
Capital Gains: Section-wise Mapping under Income-tax Act, 2025 Explained
Introduction
Capital Gains is one of the most litigated and closely monitored heads of income under Indian tax law. With the enactme...
Profits and Gains of Business or Profession: New Act Structure Explained (Income-tax Act, 2025)
Introduction
The head Profits and Gains of Business or Profession (PGBP) plays a critical role in the taxation of businesses, profes...
Income from House Property: Old vs New Section Mapping Explained (Income-tax Act, 2025)
Introduction
Income from House Property is one of the most important heads of income under the Income-tax law, especially for indivi...
Income from Salary under Income-tax Act, 2025: Section-wise Mapping Explained
Introduction
The Income-tax Act, 2025 has reorganised and simplified several provisions of the old Income-tax Act, 1961. One of the ...
Residential Status under Income-tax Act, 2025: New Sections vs Old Sections Explained
Introduction
Residential status plays a crucial role in determining the scope of taxable income in India. It decides whether a perso...
Scope of Total Income under Income-tax Act, 2025 Explained
Introduction
The scope of total income determines which income is taxable in India and in whose hands. It is one of the most fundame...