Unlearn, Relearn, Re-cite: A Practitioner’s Section Finder for the Income-tax Act, 2025
Unlearn, Relearn, Re-cite: A Practitioner’s Section Finder for the Income-tax Act, 2025 I qualified as a Chartered Accountant in 2012. Between 2008 and 2011, during my CA curriculum, I learnt the Income-tax Act, 1961 section by section: 15 to 17 for salary, 22 to 27 for house property, 28 to 44DB for business, 45 to 55A for capital gains, and Chapter VI-A for deductions. Those numbers became second nature over fourteen years of practice. With the Income-tax Act, 2025 now in force, it is time to unlearn and relearn. A basic reading shows the concepts are largely the same, but the format, the numbering and the arrangement are new. This post is my first step: a map of where each familiar concept now sits. "The law has not changed its soul, only its address. Section 80C is now section 123; section 143 is now section 270. The concepts stay, the citations move." The New Act at a Glance The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)) and replaces the Income...