The move to the Income-tax Act, 2025 marks a significant step towards simplification and clarity in tax laws.
To facilitate taxpayers/stakeholders during this transition, the Income Tax Department has introduced a parallel reading functionality that enables users to:
▶️Map old provisions to the corresponding new provisions.
▶️Compare provisions of the Income-tax Act, 1961 and Income-tax Act, 2025 side-by-side.
Here’s the direct link to the utility on our website: