Income-Tax Bill 2025 navigator: How to find corresponding sections of Income-Tax Act, 1961 in new tax bill

The Income-Tax Bill 2025 has simplified the Income-Tax Act, 1961 by eliminating various redundant provisions and improving the readability of the tax laws. The new bill has tried to use simpler language against traditional legal language.

The sections have been made enumerative at places where multiple situations are covered. Further, wherever feasible, tables have been used.

As a result of the simplification exercise, the size of the new bill has been reduced by approximately 50% compared to the Income Tax Act of 1961. The new bill contains 259,676 words, whereas the 1961 Act has 512,535 words.

Similarly, the number of chapters in the new bill has decreased to 23, compared to 47 in the previous law. The number of sections has also been reduced from 819 to 536 in the new bill. Several sections of the Income-Tax Act, 1961 have been either omitted or moved to an entirely new clause or section.

The new bill is proposed to be effective from April 1, 2026. While the new bill is being seen as a welcome move, taxpayers might find it difficult to find corresponding sections between Income-Tax Act, 1961 and Income-Tax Bill 2025.

However, the Income Tax Department has made it easy to find the corresponding sections between the two tax laws with the help of the Income-Tax Bill 2025 Navigator.

Income-Tax Bill 2025 Navigator

The new bill has ensured policy continuity. All income-tax amendments proposed upto Finance Bill 2025 have been incorporated in the new Income tax bill 2025.