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CONTENTS (Indicative Structure)

1. Introduction & Background

• Overview of the Income-tax Act, 1961
• Need for introduction of Income-tax Act, 2025
• Objectives of the new law
• Key structural changes

2. Scheme & Framework Comparison

• Chapter-wise comparison
• Reorganization of provisions
• Mapping of old sections to new sections

3. Definitions & Basic Concepts

• Comparative analysis of key definitions
• Changes in scope and interpretation

 4. Residential Status & Scope of Income

• Comparison of rules for determining residential status
• Changes in taxation scope

5. Heads of Income – Comparative Analysis
 Income from Salary

• Structural changes
• Differences in allowances & perquisites

Income from House Property

• Changes in computation of annual value
• Deduction differences

Business or Profession

• Changes in:
  • Allowable expenses
  • Depreciation provisions
  • Presumptive taxation

Capital Gains

• Definition of capital asset
• Changes in exemptions & computation

Income from Other Sources

• Differences in treatment of:
  • Gifts
  • Interest
  • Dividend

6. Clubbing, Set-off & Carry Forward

• Changes in clubbing provisions
• Revised rules for set-off and carry forward of losses

7. Deductions & Exemptions

• Comparison of deductions (old vs new law)
• Changes in Chapter VI-A provisions

8. Tax Rates & Regimes

• Comparison of:
  • Old tax regime
  • New tax regime
• Changes in slab rates

9. Assessment & Procedural Provisions

• Filing of returns
• Assessment procedures
• Reassessment provisions

10. TDS, TCS & Advance Tax

• Comparative provisions
• Compliance changes

11. Penalties & Prosecution

• Changes in penalty provisions
• Rationalization of punishments

12. Special Provisions

• AMT / MAT comparison
• Special taxation regimes

13. Transitional Provisions

• Migration from 1961 Act to 2025 Act
• Applicability timelines

14. Finance Act 2026 Amendments

• Latest updates incorporated
• Impact on both Acts

15. Section-wise Comparative Tables (Core Feature)

This is the most important part of the book

• Old Section (1961 Act)
• Corresponding New Section (2025 Act)
• Textual comparison
• Key differences highlighted

16. Annexures & Reference Material

• Cross-reference tables
• Index of sections
• Quick comparison charts