Inome Tax Act, 2025

by Dr. Girish Ahuja & CA (Adv.) Rahul Agarwal

Analysis of Amendments brought in by the Finance Act, 2026	1.2
CR 1: Comparative table of Sections of Income Tax Act, 1961 and Income Tax Act, 2025	1.42
CR 2: Comparative table of Sections of New Income Tax Act, 2025 and Income Tax Act, 1961	1.110
CR 3: Comparative table of clause-wise definitions of Section 2 of New Income Tax Act, 2025 and Section 2 of Income Tax Act, 1961 & other relevant sections	1.139
CR 4: Repeal and Savings	1.143
Summarised Comparative Analysis of Provisions of Income Tax Act, 2025 vis-a-vis Provisions of Income Tax Act, 1961	1.149
How to approach the book	1.189

1. Short title, extent and commencement.[Erstwhile Section 1 of ITA 1961]	2.1
2. Definitions.[Erstwhile Section 2 of ITA 1961]	1
3. Definition of "tax year"[Erstwhile definition of "Previous Year" was given under Section 3 of ITA 1961]	2.39

4. Charge of income-tax.[Erstwhile Section 4 of ITA 1961]	2.39
5. Scope of total income.[Erstwhile Section 5 of ITA 1961]	2.41
6. Residence in India.[Erstwhile Section 6 of ITA 1961]	2.42
7. Income deemed to be received and dividend deemed to be income in a tax year.[Erstwhile Section 7 and 8 of ITA 1961 merged)	2.44
8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity.[Erstwhile Section 9B of ITA 1961]	2.45
9. Income deemed to accrue or arise in India.[Erstwhile Section 9 and 9A of ITA 1961 merged)	2.47
10. Apportionment of income between spouses governed by Portuguese Civil Code.[Erstwhile Section 5A of ITA 1961]	2.59