Here is the complete section-wise comparison between the Income Tax Act, 2025 and the Income Tax Act, 1961 (as amended by Finance (No. 2) Act, 2024) in tabular format. This table is comprehensive and covers all the sections mapped from the old Act to the new Act.
Section-wise Comparison between IT Act 2025 and IT Act 1961
CHAPTER I – Preliminary
Here’s the section-wise analysis of CHAPTER I – Preliminary of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 1 | Short title, extent and commencement. | Section-1 |
| 2 | Definitions. | Section-2 |
| 2(15)(Proviso) | Definitions. | Section-346 |
| 3 | “Previous year” defined. | Section-3 |
Definitions that had provisos or explanations in the old Act are now likely segregated into standalone sections.
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