Income-tax Act, 2025 — Full Study Guide Hub
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Sections 1-536 · Rules 1-333 · Forms 1-190 · Schedules I-XVI · Professional workflows
The complete Income-tax Act, 2025 series: all 23 chapters and the Schedules — bare provisions first, then a plain-language decode, worked examples, exceptions and professional/exam-oriented cases for every section, reviewed for Tax Year 2026-27 (the first year the new Act applies from 1 April 2026).
Chapters I–XXIII (Sections, decoded section by section)
Income-tax Act 2025 Chapter I explained: sections 1-3, all 112 definitions, Rules 1-7, Finance Act 2026 change…
Income-tax Act 2025 Chapter II explained: sections 4-10, residence, scope, deemed accrual, SEP, indirect trans…
Income-tax Act 2025 Chapter III explained: Sections 11-12, Schedules II-VIII, Rules 277-289, old Act mapping, …
Income-tax Act 2025 Chapter IV explained: Sections 13-95, Schedules IX-XIV, related Rules, old Act mapping, ex…
Income-tax Act 2025 Chapter V explained: Sections 96-100, clubbing of spouse and minor income, revocable trans…
Income-tax Act 2025 Chapter VI explained: Sections 101-107, unexplained credits, investments, assets, expendit…
Full Chapter VII bare text, Rule 60, Form 29, simple explanations, examples, old Act comparison, case studies …
Full Chapter VIII bare text, Schedule XV, Rules 61-72, simple explanations, examples, old Act comparison, case…
Chapter IX of the Income-tax Act, 2025: sections 155 to 160, Rules 73 to 76, Forms 39 to 45, rebate, salary ar…
Chapter X of the Income-tax Act, 2025: sections 161 to 177 and connected Rules 77 to 126, transfer pricing, AP…
Chapter XI of the Income-tax Act, 2025: sections 178 to 184, Rules 127 to 132, Forms 62 to 64 and connected se…
Chapter XII of the Income-tax Act, 2025: sections 185 to 189, Rules 48 and 133, penalties, tax-audit controls …
Income-tax Act, 2025 study guide: Chapter XIII - Determination of Tax in Special Cases — bare provisions, curr…
Income-tax Act 2025 Chapter XIV, sections 236-261, connected Rules, Forms, examples, Q&A and checklists.
Income-tax Act 2025 Chapter XV, sections 262-267, connected Rules, Forms, examples, Q&A and checklists.
Income-tax Act 2025 Chapter XVI, sections 268-301, connected Rules, Forms, examples, Q&A and checklists.
Income-tax Act 2025 Chapter XVII, sections 302-355, connected Rules, Forms, examples, Q&A and checklists.
Income-tax Act 2025 Chapter XVIII, sections 356-389, connected Rules, Forms, examples, Q&A and checklists.
Income-tax Act, 2025 study guide: Chapter XIX - Collection and Recovery of Tax — bare provisions, current rule…
Income-tax Act, 2025 study guide: Chapter XX - Refunds — bare provisions, current rules, plain-language decode…
Income-tax Act, 2025 study guide: Chapter XXI - Penalties — bare provisions, current rules, plain-language dec…
Income-tax Act, 2025 study guide: Chapter XXII - Offences and Prosecution — bare provisions, current rules, pl…
Income-tax Act, 2025 study guide: Chapter XXIII - Miscellaneous — bare provisions, current rules, plain-langua…
How to Use This Series
- Start with the chapter covering your question, then check whether a connected Rule or Schedule changes the computation or compliance step
- Where a section maps to an old Income-tax Act, 1961 provision, cross-check the practical "what changed" articles on this site before relying on the new section number alone
- Always confirm the applicable Tax Year — most of this Act applies from Tax Year 2026-27 (FY 2026-27), but transition and pending-case provisions can still reference 1961 Act timelines
- Use the Schedules for rate, format and threshold tables rather than re-deriving them from the chapter text alone
- Treat this as an educational and professional reference — the notified text, CBDT rules and entity facts control the final legal/tax conclusion
Practical Utility Tools for the New Act
Frequently Asked Questions
New Act 2025 — Rates, Rules & Transition
How agricultural income integrates with non-agricultural income for rate purposes under the Income-tax Act 202
Complete guide to corporate tax rate options under Income-tax Act 2025 — 22% concessional rate (Section 115BAA
Complete guide for employers on payroll declaration forms under the Income-tax Act 2025 — Form 124 (old Form 1
The Income-tax Act 1961 was replaced by the Income-tax Act 2025 from 1 April 2026. Which law governs your old
Income-tax Rules 2026 replace the old 1962 Rules from 1 April 2026. New rule numbers, form names, revised time
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Practical Transition Guides: Who Is Affected and How
Segment-specific guides on how the Income Tax Act 2025 changes obligations for different taxpayer categories — effective Tax Year 2026-27.
Top structural and procedural changes — what every taxpayer should know before filing in 2026-27
Practical impact of the new Act on salaried individuals, senior citizens and small investors
Why the 2025 Act changes default filing, disclosure and record-keeping obligations
Step-by-step checklist for first-time filing under the new Act
Presumptive taxation for professionals — income threshold, eligible categories and new rules
Section 44AD under ITA 2025 — eligibility, deemed profit percentage and opting out
Deductible expenses, disallowances and documentation requirements for consultants
Foreign remittance income, FEMA compliance, TDS and ITR filing under the 2025 Act
House property income, standard deduction, pre-construction interest and TDS deduction
Special provisions for senior citizens — exemptions, higher thresholds and TDS relief
ESOP taxation timeline, startup exemptions and deferred tax treatment under ITA 2025
Partner remuneration, interest on capital, profit share treatment and compliance obligations
106 new explainers added to this topic
A curated selection is shown below; the full set is searchable from Insights.