India’s Tax Law Bare Act and Case Law — Section by Section
Tax law bare act and case law made simple: each section of the Income-tax Act, 2025, its matching 1961 section, a clear explanation, and the court rulings that apply.
Find any section of the Income-tax Act, 2025, or search by the old 1961 section number.
Tax Law Bare Act and Case Law — Old Law to New Law
TaxProof is India’s tax law bare act and case law library. From 1 April 2026, the Income-tax Act, 2025 replaced the Income-tax Act, 1961. Section numbers have changed. Some sections have been joined, some split. “Previous year” and “assessment year” are now one “tax year”.
So the questions now are:
- Where is the old section in the new Act?
- What has changed?
- Do the old court rulings still apply?
TaxProof gives you the answers in one place. For every section of the new Act, you get the tax law bare act and case law together: the bare act text, the matching 1961 section, what has changed, and the court rulings that explain it.
Open the Section Index →
What You Get on Every Section Page
Each section of the Income-tax Act, 2025 has its own page. Everything you need about that section is in one place.
Bare Act Text
The exact words of the law, as passed and amended.
Old Section (1961 Act)
The matching section of the old Act, and whether anything has changed.
Simple Explanation
Each sub-section and proviso explained in plain English.
Examples
Worked examples that show how the section applies in practice.
Case Law
Key Supreme Court and High Court rulings, and whether they still apply under the new Act.
Amendment History
Every change to the section, with the Finance Act and the reason given for it.
Landmark Case Law, Checked Against the New Act
Most court rulings were given under the old 1961 Act. Many still apply, some apply with changes, and some no longer hold. Each TaxProof digest explains a key Supreme Court or High Court ruling, links it to the new section, and tells you clearly if it still applies.
A Structured Tax Law Library for Easy Reference
The Tax Law Library on TaxProof is built to make statutory provisions easier to locate and understand. Key laws are organized in a logical structure, allowing users to find relevant sections and rules without unnecessary complexity.
The library includes GST Act provisions with related rules and references, Income-tax Act sections structured for quick look up and clearly organized legislative content for learning and reference
The focus is on clarity and accessibility. Content is presented in a clean, readable format so users can focus on understanding the law rather than navigating documents.
Built for People Who Work With Tax Law Every Day
Other sites give you the bare text or a news update. TaxProof connects the law, the old law and the case law, so you can rely on it in real work.
Linked to the Old Law
Every section shows its matching 1961 section, so what you already know still helps you.
Case Law Checked for Today
Each ruling is marked: still applies, applies with changes, or overridden under the new Act.
Written by a CA, Checked at Source
Every page is written by a Chartered Accountant, checked against the official text and dated.
CA M.S. Roy
Chartered Accountant (ICAI) · Tax & Finance
I am a self-made Chartered Accountant with 14 years of experience in taxation, financial reporting, audit and project finance. I have worked as a Finance Controller and Finance Head, handled reporting and tax work across 45+ SPVs, and dealt with tax matters, auditors and lenders first-hand.
When the Income-tax Act, 2025 replaced the 1961 Act, I could not find one place that showed the new section, the old section and the court rulings together. So I built TaxProof.
“The new law, linked to the old, with the court rulings that matter — explained in simple words.”
- 14+Years in tax & finance
- 45+SPVs handled
- CAICAI member
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Explore Indian Tax Law with Confidence
Access the Income-tax Act, 2025, section-wise analysis, important judicial precedents and tax law updates—all in one place.
Disclaimer:TaxProof is an informational platform and does not provide tax or legal advice. Users should rely on official sources or professional advice where required.