By CA Daksh Visariya
Source: ICAI — Comparison of ITA 2025 & ITA 1961 · AI Analysis · Indian Kanoon Cases

Income-tax Act,
2025 — Decoded

Powered by the ICAI official comparison publication. Legal text sourced directly from the bare act. AI analysis, live case law search, and universal tax calculator.

§123 Investments §67 Capital Gains §58 Presumptive §124 Health Ins. §202 New Regime §19 Std. Dedn. ⚖ Cases: 80C SC ⚖ Cases: 44AD 🧮 Calculator
536
ITA 2025 Sections
553
ITA 1961 Sections
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📘 Data Source: ICAI — "Comparison of Income-tax Act, 2025 with Income-tax Act, 1961" · Legal text extracted directly from ICAI's official publication · No third-party scraping
§123 ITA 2025
Investment Deductions
₹1.5L — LIC, PPF, ELSS, home loan. Maps to §80C ITA 1961. ICAI comparison.
§67 ITA 2025
Capital Gains
12.5% LTCG equity, 20% STCG. FA 2024 changes codified. vs §45 ITA 1961.
§58 ITA 2025
Presumptive Taxation
§44AD + §44ADA + §44AE consolidated. ₹3Cr/₹75L limits.
§202 ITA 2025
New Regime — Default
Nil tax up to ₹12L via §87A. §75K standard deduction. Default AY 2025-26.
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📋 Data Policy: Section text fetched from ICAI PDF on GitHub. Cached 12h in KV per policy. No permanent storage. Case laws live from Indian Kanoon API.