Income Tax Act 2025 – Section-wise Bare Act
Find any section of the Income Tax Act 2025 bare act in seconds — with analysis of the bare act in simple words, its old 1961 section, and the court rulings that apply.
Search by section (2025 or 1961) or keyword
- Replaces Income-tax Act, 1961 The 1961 Act is repealed and replaced by the new law.
- In Force From 1 April 2026 Applies from tax year 2026-27 onwards.
- Key Change One “Tax Year” Replaces “previous year” and “assessment year”.
- Coverage X of Y sections live Updated as on [date]
Income tax Law Library
About the Income Tax Act 2025
The Income Tax Act 2025 is India’s new law for income tax. It replaced the Income-tax Act, 1961 from 1 April 2026 and covers how income is charged, computed, assessed and collected. The law has been rewritten in simpler language and renumbered, and many provisions have been moved or merged.
This page gives you the Income Tax Act 2025 bare act, chapter by chapter. Each section has its own page with the exact text, the old 1961 section, what changed, and the court rulings that matter.
How to Use This Page
Find what you need in the Income Tax Act 2025 bare act in four simple steps.
Pick a Chapter
Open the chapter you need and choose the section from the list.
Read the Bare Act
See the exact text of the section, as enacted and amended.
Check the 1961 Section
Find where the old law was and what has changed in the new Act.
Read Analysis & Case Law
Understand the section in simple words, with the court rulings that apply.
Income Tax Act 2025 Sections List – Chapter-wise Bare Act with Analysis
The Income Tax Act 2025 is arranged in chapters, and each chapter groups related sections. Open a chapter to see its sections, with the matching section of the Income-tax Act, 1961 next to each one. Sections marked “Coming soon” are being added.
Bare act text as amended by the Finance Act, 2026. Law position as on [date].
Searches only the section list below, by 2025 or 1961 section number or title.
Important Note: This page provides access to the statutory structure of the Income-tax Act for reference purposes. Section-level pages reproduce the law as enacted with layman analysis. This library does not provide legal advice.
Key Changes from the Income-tax Act, 1961
The Income Tax Act 2025 rewrites the old law in a simpler, better-organised form. Here are the main changes at a glance.
- Period of income “Previous year” and “assessment year” One “tax year” — Section 3
- Section numbering Sections added over decades, many with letters (e.g. 80C, 115BAC) Renumbered and reorganised chapter by chapter
- Exempt incomes Section 10, with a long list of clauses Section 11 read with Schedules
- Drafting style Long provisos and explanations Tables and formulas where possible
- Language Dense wording and obsolete provisions Simpler wording, outdated provisions removed
- Tax policy Rates and regimes set by Finance Acts Largely carried over; the rewrite simplifies, not overhauls
This is a summary. Each section page shows the exact changes for that section, compared with its 1961 equivalent.
Find a Section by Its Old 1961 Number
Know the old section but not the new one? Search by the 1961 section number and go straight to the matching section of the Income Tax Act 2025.
Try section 10, section 68 or section 148.
Income Tax Act 2025 – Frequently Asked Questions
Quick answers to the questions people ask most about the new Income Tax Act 2025 and how it compares with the 1961 Act.
01When did the Income Tax Act 2025 come into force?
The Income Tax Act 2025 came into force on 1 April 2026. From that date it replaced the Income-tax Act, 1961.
02Is the Income-tax Act, 1961 still relevant?
Yes. Matters relating to earlier years and pending proceedings continue to be dealt with as provided in the repeal and savings provisions of the new Act. Court rulings given under the 1961 Act also remain important where the law has not changed in substance.
03What is a “tax year” under the new Act?
The “tax year” replaces the old “previous year” and “assessment year”. Income is now linked to a single tax year, which is generally the financial year from 1 April to 31 March in which the income is earned.
04Do old court rulings still apply under the Income Tax Act 2025?
Where a provision has been carried over without a change in substance, rulings on the old section generally continue to guide its meaning. Where the wording or scope has changed, each ruling needs to be checked. On TaxProof, every ruling is marked as still applies, applies with changes, or overridden.
05Have tax rates changed under the new Act?
The new Act mainly rewrites and simplifies the law. Tax rates continue to be set and changed through the Finance Act each year, so always check the rates for the relevant tax year.
06How do I find the new section for an old 1961 section?
Use the search box on this page and enter the old section number, or use the full 1961 → 2025 mapping tool. Every section page on TaxProof also shows its matching 1961 section at the top.
07Is the bare act on TaxProof the official text?
The bare act text is reproduced from the official text of the Income Tax Act 2025, as amended. For legal or filing purposes, always verify it against the official publication on the Income Tax Department website.
08Are all sections of the Income Tax Act 2025 available?
Sections are being added chapter by chapter. Linked sections in the index are live; sections marked “Coming soon” are being prepared. The coverage figure at the top of this page shows progress.