Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular)

by Commercial

Comparative Table of Sections of Income Tax Act, 1961 and Income Tax Act, 2025	xxi
Comparative Table of Sections of New Income Tax Act, 2025 and Income Tax Act, 1961	lxxiii
Comparative Table of Clause-wise definition of Section 2 of New Income Tax Act, 2025 and Section 2 of Income Tax Act, 1961 and other relevant section	xcvii

CHAPTER I Preliminary
CHAPTER II Basis of charge
CHAPTER III Incomes which do not form part of total income
CHAPTER IV Computation of total income
CHAPTER V Income of other persons included in total income of assessee
CHAPTER VI Aggregation of income
CHAPTER VII Set off, or carry forward and set off of losses
CHAPTER VIII Deductions to be made in Computing Total Income
CHAPTER IX Rebates and reliefs
CHAPTER X Special provisions relating to avoidance of tax
CHAPTER XI General Anti-Avoidance Rule
CHAPTER XII Mode of payment in certain cases etc.
CHAPTER XIII Determination of tax in special cases
CHAPTER XIV Tax Administration
CHAPTER XV Return of Income
CHAPTER XVI Procedure for assessment
CHAPTER XVII Special provisions relating to certain persons
CHAPTER XVIII Appeals, revisions and alternate dispute resolutions
CHAPTER XIX Collection and recovery of tax
CHAPTER XX Refunds
CHAPTER XXI Penalties
CHAPTER XXII Offences and Prosecution
CHAPTER XXIII Miscellaneous