Transitional Issues: Income-tax Act 1961 to 2025
Introduction
With the introduction of the Income-tax Act, 2025, India has moved towards a simplified and reorganised direct tax fram...
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 ...
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...
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...
Why Income-tax Act, 1961 Was Replaced by Income-tax Act, 2025
Introduction
The Income-tax Act, 1961 governed India’s direct taxation system for more than six decades. While the Act provided a st...