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Draft. This page is awaiting legal review and may change.

Taxationary is a reference tool for reading the Income-tax Act, 1961 and the Income-tax Act, 2025. It is not legal or tax advice, and it is no substitute for advice from a qualified professional on your own facts.

The official text prevails

The text of the Acts here is taken from the Income Tax Department's official publications (see Sources, below) and checked against them, but errors in copying, formatting or updating are possible. Where this site differs from the text published in the Gazette of India, the Gazette text prevails. Every section page shows the date of its text (“text as on”) and links to the official source.

Amendments

The Acts are amended from time to time, mostly by the annual Finance Acts. The text here is as on the date shown on each page; a later amendment may not yet be included.

Correspondence between the Acts

The links between sections of the 1961 Act and the 2025 Act start from the Department's utility “Provisions of Income-tax Act, 1961 vis-à-vis Income-tax Act, 2025”. The change labels (Renumbered only, Reworded, Merged, Split, New in 2025, Not carried forward) and the word highlighting are Taxationary's own, made to help you find your way; they are not official. A label marked “Unreviewed” has not yet been checked by a Chartered Accountant. A label is never an opinion on whether the law has changed in substance.

Tools

The section converter, “Which Act applies?”, the Definitions dictionary, quizzes and flashcards are study and drafting aids. Their results are guidance only: check the official text before you rely on them. Formulas printed as images in the 2025 Act are shown as images; the typed version beside them is a transcription, not the text of the Act.

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Taxationary is an independent website. It is not affiliated with, endorsed by or connected to the Income Tax Department, the Central Board of Direct Taxes, the Ministry of Finance or any other part of the Government of India.

No warranty

The site is provided free, “as is”, without any warranty of accuracy, completeness or fitness for a purpose. To the extent the law allows, Mittal & Co. is not liable for any loss arising from use of, or reliance on, this site.

Copyright

The text of the Acts is reproduced under section 52(1)(q) of the Copyright Act, 1957. The site's design, change labels, arrangement and other material are © 2026 Mittal & Co.

Found a mistake?

Use “Report an error” on any section page, or write to contact@taxationary.in.

Sources