The Central Board of Direct Taxes (CBDT) has released the amended Income-tax Act, 1961, as updated by the Finance Act, 2025, which is accessible on the Income Tax Department’s official website under the “All Acts” section. This comprehensive document, spanning 929 records across 93 pages, allows users to compare the Act section-wise or chapter-wise, with options to select specific sections or conduct text searches using single or multiple keywords (separated by spaces) for enhanced usability.
The Updated Act can be accessed at: https://incometaxindia.gov.in/Pages/acts/income-tax-act.aspx