Understanding Transitional Provisions to Income Tax Act 2025 (ITA25) from Income Tax Act 1961 (ITA61)

Vivek Jalan | Last updated: 06 April 2026

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The Income Tax Act, 2025 (ITA25) will replace the Income Tax Act, 1961 (ITA61) starting April 1, 2026. Transitional provisions are in place to ensure a smooth shift, covering aspects like which Act applies to past years, mapping old sections to new ones, and managing payments, TDS/TCS, and refunds. Key changes include how TDS/TCS are handled, payment deadlines, and the forms for returns and appeals.

The Income Tax Act, 2025 (ITA25) will replace the Income Tax Act, 1961 (ITA61), effective 1 April 2026. Transitional provisions ensure continuity by clarifying which Act governs past years, mapping old sections to new ones, and maintaining existing frameworks for payments, TDS/TCS, and refunds. We herewith try to outline certain key issues and To-Dos relating to ITA25 implementation from 1st April 2026 as follows A. Exemptions granted/ Choices made in earlier Act, will continue in ITA25 B. LT

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1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

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About the Author

Vivek Jalan

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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