The mapping published by the Central Board of Direct Taxes. The Income-tax Act, 2025 came into force on 1 April 2026; Rules 1962 and Rules 2026 are included. Text on both sides is the department’s own.
1937 mapped entries1362 sections575 rules and forms263 with no counterpart in 202517 new in 2025
Type a section or rule from either Act and its counterpart in the other is shown beside it.