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Type a section number (80C, 10(10D)) or words (HRA, TDS on rent, house property). Each result also shows where it went in, or came from, the other Act.

2025Income-tax Act, 202523 chapters · 537 sections · 16 SchedulesText as on 25 August 2026Browse chapters →1961Income-tax Act, 196152 chapters · 933 sections · 14 SchedulesText as on 22 May 2026Browse chapters →
DefinitionsEvery term defined in both Acts, A–Z, the 1961 and 2025 definitions side by sideOpen the dictionary →Section converterPaste a notice or a reply: each 1961 section gets its 2025 counterpart beside itConvert a text →Which Act applies?From a financial year or a date: the 1961 Act or the 2025 ActCheck a year →Quizzes and flashcardsLearn where the 1961 sections went, and the Acts' definitionsStart →Offline useSave either Act on this device to read it without a connection; install as an appSave for offline →

Compare: Income-tax Act, 1961 with Income-tax Act, 2025

Type a section number of either Act to open its comparison. From the Income Tax Department's correspondence; labels marked Unreviewed are drafts not yet checked by a CA.