About the book:

A highly specialised comparative reference designed to help professionals seamlessly transition from the Income-Tax Act 1961 to the new Income-Tax Act 2025, updated as per Finance Act 2026.

Key Highlights:
• Section-wise, word-to-word comparison of both Acts in dual-column format
• Covers 530+ sections of 2025 Act vs 298 sections of 1961 Act
• Granular mapping up to sub-sections, clauses, provisos & explanations
• Visual change indicators (insertions, deletions, modifications clearly marked)
• Comprehensive cross-reference index for quick navigation
• Includes new provisions of 2025 Act without 1961 counterparts
• Fully updated with Finance Act 2026 amendments
• Ideal for litigation, interpretation & transition analysis

An essential tool for Chartered Accountants, Advocates, Tax Consultants, Departmental Officers & Law Students dealing with the dual tax regime.