The Income Tax Department, under the Ministry of Finance, Government of India, has launched a dedicated digital utility to support taxpayers and stakeholders in the transition from the Income-tax Act, 1961 to the proposed Income-tax Act, 2025. This initiative marks a significant step towards simplifying tax laws and enhancing clarity, in line with the Government’s vision of a more transparent and user-friendly tax framework.
The newly introduced functionality enables users to map provisions of the existing Act to their corresponding sections in the new legislation. It also offers a parallel reading feature, allowing a side-by-side comparison of provisions under both Acts. This comparative view is expected to greatly assist taxpayers, professionals, and other stakeholders in understanding changes, ensuring better compliance, and reducing ambiguity during the transition phase.
The utility can be accessed on the official website of the Income Tax Department at: https://www.incometaxindia.gov.in/utility-to-check-provisions-of-income-tax-act-1961-vis-a-vis-income-tax-act-2025. The Department has encouraged all stakeholders to make use of this tool for ease of reference and improved understanding of the proposed changes under the Income-tax Act, 2025.
