Understanding The Income Tax Bill, 2025

by CA Arvind Tuli

CONTENTS AT A GLANCE

Bharat?	5
Comparative Table 1 - Income Tax Act = Income Tax Bill	21
Comparative Table 2 - Income Tax Bill = Income Tax Act	56

Income Tax Bill, 2025

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, REVISION 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	�

About the Author

CA Arvind Tuli

FCA

Arvind Tuli is a well-known name in the field of CA education and direct taxation. Over the last 24 years, he has taught taxation to more than 1,50,000 CA and CS students through both face-to-face classroom teaching and online platforms. He is widely respected among students for his conceptual yet exam-oriented teaching methodology, which enables students to understand and internalise the law within the classroom itself. As a result, his students have consistently delivered strong results, with several securing All India highest ranks in CA Inter Taxation and CA Final Direct Tax.

In addition to teaching, he is a leading author in direct taxation with Bharat Law House, one of India's most respected legal publishers. His books are known for their clear structure, statutory linkage, and practical orientation, making them equally valuable for students and professionals seeking a strong conceptual foundation.

His handwritten summary charts are considered a valuable learning resource, as they condense complex taxation concepts into concise, easy-to-retain formats. Guided by his philosophy of "Fun while you learn," his classes are known to be engaging, disciplined, and academically rigorous.