Income Tax Act 2025 ICAI Book (as amended by Finance Act 2026) Including ITA 1961 Mapping

The publication is brought out by ICAI through its Direct Taxes Committee and published from ICAI Bhawan, New Delhi. It contains the Income-tax Act, 2025 as amended by the Finance Act, 2026, together with a tabular mapping of sections vis-a-vis the Income-tax Act, 1961. The foreword explains that the first edition came out in September 2025 after the new Act was notified, and this second edition reflects the Finance Act, 2026 changes. The mapping table is the part most students use first: it lets you take a familiar 1961 section and find where the same provision now sits in the 2025 Act. The foreword also mentions a companion ICAI publication on the Income-tax Rules, 2026 with mapping of rules and forms against the 1962 Rules, which is a separate book and not part of this file.

A few facts from the opening pages are worth fixing in memory. The Income-tax Act, 2025 comes into force on 1st April, 2026. The Income-tax Rules, 2026 and the prescribed forms were notified on 20th March, 2026, completing the basic framework of the new law. This edition shows the Act as amended by the Finance Act, 2026, so it reflects the position from the date it comes into force rather than the original 2025 text. The tabular mapping is meant to help in the transition from the 1961 Act, which means questions and case studies may refer to new section numbers that you should be able to link to provisions you already know. Since this is the bare text of the law and not a simplified study module, read it alongside your subject material and focus on the sections your syllabus covers.

Use this book as a reference, not as your first reading. Start with your ICAI study material or class notes for each chapter, then open the mapping table to note the new section number for each provision you study, and write it in the margin of your notes. When you solve RTPs, MTPs and past papers, check the exact wording of the section in this book wherever an answer depends on a condition, limit or definition. Making a short personal list of old-to-new section numbers for the high-weightage chapters is a practical way to cut down revision time later. Because the file is long, search within the PDF for the section or keyword you need instead of reading it page by page, and keep it open while answering practice questions so you learn to quote sections correctly.

The upload is listed under CA Inter, Corporate and Other Laws, as amendment notes, but it is useful to any CA student or professional who deals with direct tax. Students preparing taxation papers under the new law will find the mapping table helpful for converting what they learnt under the Income-tax Act, 1961 into the new section numbers. It also helps those who studied from older material and now need to update their notes for the 2025 Act. Since it carries the Finance Act, 2026 amendments, check with the ICAI announcements for your attempt about which law and amendments are applicable before relying on it for exam answers. Note that this is a printed bare act with mapping, not handwritten notes or a simplified summary, so pair it with your regular notes for concepts and illustrations.

• Income-tax Act 2025
• Finance Act 2026 amendments
• Tabular mapping of sections with Income-tax Act 1961
• Transition from 1961 Act to 2025 Act
• Commencement on 1st April 2026
• Income-tax Rules 2026 notification
• ICAI Direct Taxes Committee publication
• Second edition April 2026

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