The Income Tax Act, 2025 (ITA 2025) has replaced the Income Tax Act, 1961 (ITA 1961) with effect from 1st April 2026 . While no new taxes have been introduced and the tax rates remain unchanged, the entire structure of income computation has been reorganised, renumbered, and simplified. For taxpayers in India — this means familiar section numbers are changing. This article provides a complete section-by-section mapping of all income-related provisions (आयकर कलमांचे नवीन मॅपि

If you are a business owner, employer, or accountant, TDS (Tax Deducted at Source) is something you deal with every month. With the Income Tax Act 2025 replacing the old Act from 1st April 2026 , the entire TDS and TCS framework has been restructured. The rates and thresholds are mostly unchanged, but the section numbers, forms, and filing structure are completely new. This article provides a complete old-to-new mapping of TDS/TCS provisions (टीडीएस नवीन कलम), covering ever