Income Tax
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Income-tax Act, 2025 vs Income-tax Act, 1961 Section-wise Comparative Analysis of the Five Heads of Income
By Thakkar Prakash and company
30 May 2026
4 min read
The Income Tax Act, 2025 becomes effective from FY 2026-27. While section numbers have been extensively reorganized, the fundamental framework of the five heads of income largely remains unchanged. Th...