Comparative Study of Provisions of Income Tax Act 2025 and Income Tax Act 1961—Finance Act 2026

Comparative Study of the Provisions of the Income Tax Act 2025 & Income Tax Act 1961 is a detailed, provision-by-provision map showing how the two statutes relate. This book offers a word-to-word, two-column comparison of both Acts, aligned down to sub-section, clause, sub-clause, proviso, and Explanation, with typographic change mark-up that makes every deletion, modification, and new insertion immediately visible. Updated for the Finance Act 2026, it covers the complete operational text of both statutes—supported by a bilateral cross-mapping index navigable from either statute's reference point, and a standalone compilation of 2025 Act provisions that have no 1961 Act counterpart. Edited by Taxmann's Editorial Board, this is the most authoritative, granular, and current comparative reference available for the 1961 → 2025 shift.