Taxmann’s Comparative Study of Provisions of Income Tax Act 2025 & Income Tax Act 1961 – 2nd Edition (2026) is a specialized and practical reference designed to simplify the transition from the existing Income Tax Act, 1961 to the newly introduced Income Tax Act, 2025.

This book adopts a section-by-section comparative format, enabling readers to easily identify amendments, newly introduced provisions, omitted sections, and structural changes between the two legislations. It provides a clear mapping of corresponding provisions, making it an essential tool for understanding how the new law evolves from the old framework.

The second edition has been updated to incorporate the latest developments, refinements, and clarifications in the Income Tax Act, 2025. It is designed to assist professionals in interpreting the new provisions while maintaining continuity with established principles under the 1961 Act.

Key features include:

• Side-by-side comparison of provisions (2025 vs 1961)
• Identification of changes, insertions, and omissions
• Simplified presentation for quick reference
• Focus on practical application and interpretation

This book is particularly valuable during the transition phase of India’s direct tax regime, where understanding both old and new laws is crucial. It serves as an indispensable resource for chartered accountants, tax practitioners, corporate professionals, legal advisors, and students preparing for CA, CS, CMA, and other professional examinations.

⭐ Key Highlights

• ✔️ Section-wise comparison: Income Tax Act 2025 vs 1961
• ✔️ Clearly identifies amendments, new provisions, and omissions
• ✔️ Updated 2nd Edition with latest changes and refinements
• ✔️ Simplified and structured comparative format
• ✔️ Helps in smooth transition to new tax regime
• ✔️ Saves time in interpretation and cross-referencing
• ✔️ Ideal for CA, CS, CMA students and professionals
• ✔️ Useful companion to Income Tax Act and Rules books