Income Tax Act 2025 with Comments & Referencer

Description

• Comparative Tables (Compiled by CA. Arvind Tuli)
• Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places)
• Income Tax Act, 1961 = Income Tax Act, 2025
• Notes on Clauses (given as Comments under respective section)
• Referencer (under the Income-tax Act, 2025) (Compiled by CA. Prerna Peshori)

1. Exempt Incomes
2. Capital Gains Taxation
3. Set-off and Carry Forward of Losses
4. Deductions
5. TDS and TCS
6. Fees and Interest
7. Penalty Provisions