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Income Tax Act, 2025 vs Income Tax Act, 1961 — What Actually Changed
Income
Tax Act, 2025 vs Income Tax Act, 1961 — What Actually ChangedFrom 1st April 2026, India moved from the 64-year-old Income Tax
Act, 1961 to the Income Tax Act, 2025. If you’ve heard this
described as a “co...
Transitional Provisions: How Pending Assessments and Appeals Are Protected
Transitional Provisions: How
Pending Assessments and Appeals Are ProtectedFor: Litigation and assessment teams,
in-house counsel, and CAs handling matters that straddle the 1 April 2026
transition date.Whenever a tax ...
Section-by-Section Mapping: Old Act (1961) to New Act (2025)
Section-by-Section Mapping: Old
Act (1961) to New Act (2025)For: Tax professionals, compliance
teams, and software/systems administrators who need a reliable method — not
just a static list — for translating old s...
Understanding “Tax Year” — The End of Previous Year and Assessment Year
Understanding “Tax Year” — The End
of Previous Year and Assessment YearFor: Finance teams, payroll
administrators, and tax professionals who need to update terminology across
systems, contracts, and client commu...
Income Tax Act 2025 vs Income Tax Act 1961: Full Structural Comparison Guide
Income Tax Act, 2025 vs Income Tax
Act, 1961: A Complete Structural ComparisonFor: Chartered Accountants, corporate
tax teams, CFOs, and in-house counsel preparing for the transition to the new
tax code.From 1 April 2...
Section 536 of the Income-tax Act, 2025 – Repeal and Savings Explained | Transition from Income-tax Act, 1961 with Supreme Court Case Laws & Legal Analysis
Section 536 of the Income Tax Act, 2025 - “Repeal and Savings” - The Legal bridge between the Income Tax Act, 1961 and the Income Tax Act, 2025Section 536 - “Repeal and Savings” is the last and one of the most si...
Issues in Corporate Assessments Under Income Tax Act 1961 & 2025: Sections, Case Laws & Compliance Guide
Issues in Corporate AssessmentsA Legal and Procedural Analysis(Referencing both the Income-tax Act, 1961 and the
Income-tax Act, 2025)IntroductionThe assessment of corporate taxpayers has long been governed by the
Inco...
Furnish Return of Income - Conceptual Structure (framework) of Section 263
Furnish Return of Income - Conceptual Structure (framework) of Section 263An Income Tax Return (ITR) is a prescribed statement of income, deductions, taxes paid, and other particulars that a taxpayer furnishes to the Inc...
APPLICABILITY OF INCOME TAX AND GST ON JOINT DEVELOPMENT AGREEMENT IN REAL ESTATE FOR LANDOWNERS AND BUILDERS
APPLICABILITY OF INCOME TAX AND GST ON JOINT DEVELOPMENT AGREEMENT IN REAL ESTATE FOR LANDOWNERS AND BUILDERSIntroductionIn the real estate sector, Joint Development Agreements (JDAs) are a common arrangement between lan...
100+ Critical Procedural & Legal Errors in Income Tax Faceless Assessments: Complete Guide for Appeals, CIT(A), ITAT & High Court
Detailed
Assessment of Procedural, Statutory, and Analytical IssuesCategory A:
Natural Justice and Procedural Violations
Issue A1: Failure to Dispose of
Jurisdictional Objections to Reassessment Assessees frequ...