The Income Tax Department has introduced a new utility to compare sections of the Income-tax Act, 1961 (amended by the Finance (No. 2) Act, 2024) with corresponding clauses in the Income-tax Bill, 2025. Users can select a section from the Income-tax Act, 1961 and view its corresponding clause in the Income-tax Bill, 2025 by clicking on the provided links. This tool aims to facilitate easier comparison and understanding of the legislative changes.
The Utility can be accessed at: https://incometaxindia.gov.in/Pages/utility-income-tax-act-vis-a-vis-bill.aspx
