About Taxationary
Draft. This page is awaiting legal review and may change.
Dictionary of Taxation
Taxationary lets you read, search and compare the Income-tax Act, 1961 and the Income-tax Act, 2025, side by side, on your phone or computer, even offline.
The 2025 Act replaced the 1961 Act from 1 April 2026, but both stay in daily use for years: earlier assessment years, notices and appeals still run under the 1961 Act. Taxationary puts both in one place:
- The official text, section by section, with sub-sections, clauses, provisos and Explanations laid out as in the Act, and the date of the text on every page.
- Every section's counterpart in the other Act, with what kind of change it is, and a side-by-side comparison.
- Search by section number (80C, sec 80C, 10(10D)) or by words.
- Bookmarks and notes, kept on your device.
- Tools: Definitions dictionary, section converter, “Which Act applies?”, quizzes and flashcards.
Who it's for
Chartered Accountants and tax professionals looking up a section while drafting; students of CA, CS, CMA and law; and taxpayers who want to read a provision for themselves. The bare text is always the main view; learning aids are labelled and kept apart from the law.
Where the text comes from
Only from the Income Tax Department's official publications; nothing is taken from commercial publishers. See Text as on for the dates, and the Disclaimer for the sources.
Who makes it
Mittal & Co. The correspondence between the Acts is reviewed by a Chartered Accountant; labels not yet reviewed are marked “Unreviewed”.
Free
Taxationary is free and supported by ads. There is no paid tier.
Contact
contact@taxationary.in. To report a mistake in the text, use “Report an error” on the section's page.