About INCOME TAX ACT 2025 Comparative Tables (Compiled by CA. Arvind Tuli) Income Tax Act 2025 = Income Tax Act 1961 (at proper places) Income Tax Act 1961 = Income Tax Act 2025 Notes on Clauses (given as Comments under respective section) Referencer (under the Income-tax Act 2025) (Compiled by CA. Prerna Peshori) 1 Exempt Incomes 2 Capital Gains Taxation 3 Set-off and Carry Forward of Losses 4 Deductions 5 TDS and TCS 6 Fees and Interest 7 Penalty Provisions