ICAI Releases Updated IT Act 2025 Edition with Detailed Section Comparison
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This document is the Income Tax Act, 2025, as amended by the Finance Act, 2026. It includes a tabular mapping of sections from the Income Tax Act, 2025, compared to the Income Tax Act, 1961. This publication is useful for professionals and stakeholders involved in direct taxation, providing a clear understanding of the transition from the earlier law to the new framework. It has been released by the Institute of Chartered Accountants of India (ICAI) for easy reference and interpretation.
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