General Transition
Explore expert insights, transition guides, and compliance checklists.
Income-tax Act, 2025: Guide to Responding to an Inquiry Notice on the New Portal
A professional guide for CAs and taxpayers on the transition from Section 142(1) of the Income Tax Act 1961 to the new inquiry provisions under the Income-tax Act, 2025.
Sovereign Gold Bond Tax Rules 2026: A Guide to the Income-tax Act, 2025 Changes
Expert analysis of the new capital gains tax on SGB redemption under the Income-tax Act, 2025. Learn how the rules impact original and secondary market investors.
Section 54F Guide: Reinvesting Stock Gains into Real Estate Under Current Tax Law
A detailed professional guide on using Section 54F of the Income Tax Act, 1961 to save capital gains tax by reinvesting stock market profits into residential real estate. Covers rules, examples, and compliance.
Income-tax Act, 2025: New Search & Seizure Rules (Sec 132) Explained
A professional compliance guide on the transition from the Income Tax Act 1961's Section 132 to the new search and seizure rules under the Income-tax Act, 2025.
Section 44AD Limit Guide: Old Tax vs New Income-tax Act, 2025
A detailed professional guide on the transition from Section 44AD of the Income Tax Act 1961 to the new Income-tax Act, 2025, covering new turnover limits, rules, and compliance.
Income-tax Act, 2025: Agricultural Income Under Section 536 Explained
Expert CA guide on the transition from Section 10(1) of the 1961 Act to Section 536 of the Income-tax Act, 2025. Learn about Agricultural Income Equivalents and new compliance rules.
Agricultural Land Tax Exemption: 1961 Act vs Income-tax Act, 2025 Guide
A professional guide on the capital gains tax changes for agricultural land sales, transitioning from the Income Tax Act 1961 to the Income-tax Act, 2025. Learn about Section 2(14) and exemption status.
Section 148 Time Limits Changed: Income-tax Act, 2025 Reassessment Guide
Official guide on the new Income-tax Act, 2025 framework for Section 148 reassessment notices. Learn about the reduced 3-year time limit and the 10-year rule for high-value cases.
Capital Gains Account Scheme (CGAS) Under Income-tax Act, 2025
A professional compliance guide on transitioning your Capital Gains Account Scheme (CGAS) from the Income Tax Act 1961 to the new Income-tax Act, 2025. Understand key changes, new rules, and compliance actions.
Income-tax Act, 2025: A Guide to Capital Gains & Deduction Changes
Expert analysis on the transition from the Income Tax Act 1961 to the Income-tax Act, 2025. Understand the impact on Section 80C deductions and capital gains tax.
Income-tax Act, 2025: Section 201 is Now Section 398 - TDS Default Guide
Expert guide on the transition from Section 201 of the Income Tax Act 1961 to the new Section 398 of the Income-tax Act, 2025 for TDS defaults. Learn about changes, compliance, and new section mapping.
Income-tax Act, 2025: A Guide to Abolished Tax Exemptions
Expert CA analysis on the abolition of obsolete tax exemptions under the new Income-tax Act, 2025. Understand the impact on HRA, 80C, and corporate taxes.
Income-tax Act, 2025: Guide to the New Default Tax Regime (Sec 115BAC)
Expert CA analysis on the transition from the Income Tax Act 1961 to the Income-tax Act, 2025, focusing on the new default tax regime under Section 115BAC and the loss of tax exemptions.
Unabsorbed Depreciation in Income-tax Act, 2025: A Complete Transition Guide
A professional guide on the transition of unabsorbed depreciation from the Income Tax Act 1961 to the new Income-tax Act, 2025. Covers rules, examples, and compliance.
Income-tax Act, 2025 & Section 206AA: PAN Penalty Guide
A professional guide on the penalty for not furnishing PAN under Section 206AA of the Income Tax Act 1961 and its proposed implications under the Income-tax Act, 2025. Learn the rules, TDS rates, and compliance steps.
Tax Clearance Certificate (Sec 230) & Exit Tax in New Income-tax Act, 2025
A professional guide on the transition from the Income Tax Act 1961's Tax Clearance Certificate (Section 230) to potential Exit Tax provisions in the Income-tax Act, 2025.
Income-tax Act, 2025: Chapter VI-A Deductions Transition Guide
A professional guide by tax experts on the transition from Chapter VI-A deductions of the Income Tax Act 1961 to the new Income-tax Act, 2025. Understand the impact on 80C, 80D, and your investments.
Surrender Life Insurance Policy Tax: A Guide to Income-tax Act, 2025
A professional guide on the tax treatment of surrendering a life insurance policy under the new Income-tax Act, 2025 vs the old Income Tax Act 1961. Essential compliance for 2026.
Income-tax Act, 2025: Tax on Rs 5 Lakh Life Insurance Premium Explained
Expert guide on the new tax rules for life insurance & ULIPs under the Income-tax Act, 2025. Understand the Rs 5 lakh and Rs 2.5 lakh premium limits and their impact.
Tax Year vs Assessment Year: A Guide to Income-tax Act, 2025's Biggest ITR Change
Expert guide on the Income-tax Act, 2025's replacement of 'Assessment Year' with 'Tax Year.' Understand how this impacts ITR filing deadlines and compliance.
Income-tax Act, 2025: A Complete Guide to New Tax Rules for Charitable Trusts
Expert analysis of the Income-tax Act, 2025's impact on charitable trusts. Understand the transition from Section 11, new registration rules, and compliance changes.
Capital Gains on Inherited Jewellery: Income-tax Act, 2025 vs 1961 Act Rules
A professional compliance guide on how the new Income-tax Act, 2025 may change capital gains tax on inherited jewellery compared to the Income Tax Act 1961. Learn about cost acquisition and valuation.
Section 10(11) Provident Fund Exemption: A Guide to Income-tax Act, 2025
A professional guide on the transition of Section 10(11) Statutory Provident Fund exemptions from the Income Tax Act 1961 to the new Income-tax Act, 2025.
Section 234A: Interest vs. Penalty for Late ITR Filing (New & Old Tax Laws)
A definitive guide by tax experts on the difference between Section 234A interest and Section 234F late filing fees under the Income Tax Act 1961, and what to expect from the Income-tax Act, 2025.
Income-tax Act, 2025: Section 112A Gone, 12.5% Tax on Equity Gains
Expert guide on the new 12.5% tax on equity mutual funds and shares under the Income-tax Act, 2025, replacing Section 112A. Learn about the removal of the ₹1 lakh exemption.
Income-tax Act, 2025: Guide to New PAN Penalty vs Section 206AA
Expert CA analysis on the transition from Section 206AA of the Income Tax Act 1961 to the new PAN penalty rules under the Income-tax Act, 2025. A professional compliance guide.
Form 16 is Now Form 130: A Guide to Income-tax Act, 2025 Payroll Changes
Expert compliance guide for HR professionals on the transition from Form 16 to the new Form 130 under the Income-tax Act, 2025. Understand the key changes, legal mapping, and transition checklist.
Complete Guide to the New Income-tax Act, 2025: Section Changes
A professional compliance guide on the transition from the Income Tax Act 1961 to the new Income-tax Act, 2025, effective 1 April 2026. Understand section changes and prepare for the 2025 income tax sunset.
ITAT Rulings Under Income-tax Act, 2025: A Complete Transition Guide
Expert legal and tax analysis on the validity of judicial precedents from the Income Tax Act 1961 under the new Income-tax Act, 2025. A crucial compliance guide for CAs and businesses.
Income-tax Act, 2025: Navigating the Chapter 1-23 Transition
A detailed professional guide by a tax expert on the structural changes from the Income Tax Act 1961 to the new Income-tax Act, 2025. Covers key changes, compliance, and analysis.
Income-tax Act, 2025 Section Mapping: Guide to the New Income-tax Act, 2025
A professional guide on the transition from the Income Tax Act 1961 to the Income-tax Act, 2025, including a conceptual section mapping and compliance checklist.
Income Tax Act 1961 Repealed: Guide to Your Pending Cases
Expert analysis on how the new Income-tax Act, 2025 will affect your pending assessments, appeals, and tax litigation. Understand the legal transition and continuity.
Income-tax Act, 2025 vs Income Tax Act 1961: A Complete Guide
Your expert guide to the new Income-tax Act, 2025. Understand the key changes, new section impacts, and compliance steps for a smooth transition from the Income Tax Act 1961.
Income-tax Act, 2025 Effective Date & Compliance Guide
A professional guide on the transition from the Income Tax Act 1961 to the new Income-tax Act, 2025, effective 1 April 2026. Covers changes, key dates, and a compliance checklist.
ITA 2025 Section Numbers: The Complete Guide to the New Tax Act
A professional compliance guide to understanding the renumbered sections in the new Income-tax Act, 2025. Expert analysis on the transition from the Income Tax Act 1961.
Income-tax Act, 2025 vs Income Tax Act 1961: A Complete Guide
Expert analysis of the Income-tax Act, 2025. This guide covers new sections, key changes, and a compliance checklist for transitioning from the Income Tax Act 1961.
TDS Sections Mapped: Old Income Tax Act 1961 vs New Income-tax Act, 2025
A complete professional guide mapping the old TDS sections of the Income Tax Act, 1961, to the new consolidated Section 393 of the Income-tax Act, 2025. Essential for CAs and businesses.
Income-tax Act, 2025: Guide to Transferring Property with Tax Arrears
A professional guide on the transition from Section 281 of the Income Tax Act 1961 to the new Income-tax Act, 2025 for property transfers during pending tax proceedings.
Faceless Appeals CIT(A): Your Ultimate Guide for the Income-tax Act, 2025 Transition
A professional CA's detailed compliance guide on the transition from the Income Tax Act 1961 to the Income-tax Act, 2025 for faceless CIT(A) appeals. Understand the procedural changes and prepare effectively.
Vivad se Vishwas in Income-tax Act, 2025: Your Guide to Dispute Resolution
A professional guide by tax experts on the transition from the Income Tax Act 1961 to the Income-tax Act, 2025, focusing on new dispute resolution mechanisms.
GAAR in Income-tax Act, 2025: Guide to Tax Avoidance vs. Evasion Rules
A professional guide for CAs and businesses on the new GAAR rules under the Income-tax Act, 2025, explaining the impact on tax avoidance, evasion, and compliance.
Income-tax Act, 2025 Ends Assessment Year: A CA's Compliance Guide
A detailed expert guide for CAs on the transition from Assessment Year (AY) to Tax Year (TY) under the Income-tax Act, 2025. Covers legal analysis, practical impact, and compliance checklists.
Section 111A Tax Shock: STCG Tax Rate Jumps to 20% in 2025
Expert guide on the new 20% tax on short-term capital gains under Income-tax Act, 2025. Understand the impact on your investments and prepare for the transition.
Income-tax Act, 2025: Defective Returns & Section 139(9) Transition
Understand the transition from Section 139(9) defective returns under ITA 1961 to the new Income-tax Act, 2025. A guide for taxpayers and CAs on resolving mismatches and compliance.
Income-tax Act, 2025: Reconciling AIS & TIS for Accurate ITR Filing
Navigate the Income-tax Act, 2025. Expert guide on reconciling Annual Information Statement (AIS) & Taxpayer Information Summary (TIS) for seamless ITR filing and compliance.
Sections most relevant to General Transition
Direct Income-tax Act 2025 mapping for the sections referenced across these guides.