How Professionals Should Use Section-wise Mapping under Income-tax Act, 2025
The Income-tax Act, 2025 introduces a major structural overhaul by reorganising and renumbering sections of the Income-tax Act, 1961. W...
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...
Reassessment Provisions under Income-tax Act, 2025: Explained with Comparison to 1961 Act
Introduction
Reassessment is a critical part of income-tax administration, allowing the tax department to reassess income that has e...
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...
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...
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 ...
Income Tax Act, 2025: Complete Legislative Timeline Explained
The Income Tax Act, 2025 represents a significant step toward simplifying and modernising India’s direct tax framework. To fully unders...