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...
Exempt Incomes under Income-tax Act, 2025: How Provisions Are Reorganised Explained
Introduction
The Income-tax Act, 2025 brings a structural reorganisation of provisions relating to exempt incomes, which were earlie...
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...
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...
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...
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...
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...
Charge of Income-tax: Section-wise Mapping of Income-tax Act, 2025 vs Income-tax Act, 1961
Introduction
The charge of income-tax is the foundation of India’s direct tax law. It determines when, how, and on whom income-tax i...
Charge of Income-tax: Section-wise Mapping of Income-tax Act, 2025 vs Income-tax Act, 1961
Introduction
The charge of income-tax is the foundation of India’s direct tax law. It determines when, how, and on whom income-tax i...