{"product_id":"taxmanns-comparative-study-of-provisions-of-income-tax-act-2025-income-tax-act-1961-finance-act-2026-wordtoword-two","title":"Taxmanns Comparative Study of Provisions of Income Tax Act 2025 \u0026 Income Tax Act 1961 [Finance Act 2026] WordtoWord | Two","description":"\u003cp\u003eIndiaS Direct Tax Framework Has Undergone Its Most Consequential Structural Transformation Since Independence. The IncomeTax Act 2025 Is Not An Amendment To The IncomeTax Act 1961It Is A Complete Legislative Replacement. It Rebuilds The Statute From The Ground Up: Sections Have Been Renumbered Across An Entirely New Numerical Range Stretching Past 530 (Against 298 In The 1961 Act), SubClauses Within Provisions Have Been Reordered, Provisos Have Been Surgically Trimmed, Voluminous Narrative Text Has Been Converted Into Structured Tables, Over A Hundred Section 10 Exemptions Have Been Redistributed Across Multiple Categorised Schedules, And A New Unified Concept Of Tax Year Has Replaced The DecadesOld Previous Year\/Assessment Year Framework Across Every Procedural Provision In The Statute.This Is Not A Change That Can Be Absorbed Incrementally. It Requires A Complete, Structured, SideBySide Mapping Of Both StatutesAt Every Level Of The Legislative Text. Comparative Study Of Provisions Of IncomeTax Act 2025 \u0026amp; IncomeTax Act 1961 Is Precisely That. Now In Its 2Nd Edition, Updated To Incorporate All Amendments Made By The Finance Act, 2026 To Both Statutes, This Reference Places The Complete Operative Text Of The 1961 Act And The 2025 Act In Direct TwoColumn AlignmentSection By Section, SubSection By SubSection, Clause By Clause, SubClause By SubClause, Proviso By Proviso, And Explanation By ExplanationWith Typographically Coded Change MarkUp That Makes Every Deletion, Modification, Simplification, And New Insertion Instantly Visible. It Is The Single Most Comprehensive PrimaryText Comparative Reference Available For The 1961  2025 Transition.A Companion Volume, The Comparative Study Of IncomeTax Rules 2026 \u0026amp; IncomeTax Rules 1962, Extends This Framework To The Subordinate LegislationTogether, The Two Volumes Cover The Complete Regulatory Framework Governing Indian Direct Taxation Across Both Regimes.This Book Is Intended For The Following Audience: Tax Professionals, Chartered Accountants \u0026amp; Senior Departmental Officers  This Book Operates As A Systematic Migration Map, Showing Not Only Which Section Of The 2025 Act Corresponds To A Familiar 1961 Act Provision, But Also Exactly What Changed Within It, What Was Trimmed, What Was Reordered, And What Was Restructured. Institutional Knowledge Built Over Decades Does Not Go To Waste; It Gets Precisely Translated Newer Professionals, Ca\/Law Students \u0026amp; Compliance Teams  This Book Provides The Ability To Understand The 2025 Act Not In Isolation, But In The Legislative Context From Which It Emerged, With The Historical Text Of The 1961 Act Serving As The Baseline Against Which Every Design Choice In The New Statute Becomes Legible Litigators And Appellate Practitioners  This Book Will Address The Disputes Arising From Assessments Governed By The 1961 Act, Which Will Continue To Be Adjudicated Alongside Matters Under The 2025 Act, Often Involving The Same Set Of Facts Spanning Both Regimes. This Requires Precise Knowledge Of How Provisions Align, Where Language Diverges, And Where New SubClauses Lacking 1961 Act Counterparts Introduce New Statutory Areas Researchers \u0026amp; Policy Analysts  This Book Provides A Granular Ledger Of Six Decades Of Statutory Evolution Compressed Into A Single Comparative Frameworkthe Present Publication Is The 2Nd Edition | 2026, Amended By Finance Act 2026. This Book Is Edited\/Authored By TaxmannS Editorial Board, With The Following Noteworthy Features: [WordToWord Textual Comparison In A DualColumn Format] The Operative Provisions Of The 1961 Act Are Placed On The Left; The Corresponding Provisions Of The 2025 Act On The Right. The Comparison Is Not Summarised, Paraphrased, Or AbridgedBoth Statutes Speak In Their Own Words, Placed In Direct Confrontation With Each Other [Granular Alignment To The Smallest Operative Unit] The Alignment Does Not Rest At The Section Level. Every SubSection, Clause, SubClause, Item, SubItem, Proviso, And Explanation Of Each 1961 Act Provision Is Aligned Against Its Precise Counterpart In The 2025 Act. Where SubClauses Within A Provision Have Been Reordered In The 2025 Act, The Alignment Reflects The Actual Structural Correspondence Rather Than The Positional SequenceA Distinction That Matters Critically For Provisions Where Internal Clause Order Has Been Reversed Or Reorganised [Typographically Coded Change Identification] Two Distinct Visual Signals Operate Throughout:O Text From The 1961 Act Shown In Bold With Strikethrough Indicates Language That Has Been Deleted Or Modified In The 2025 Acto Text From The 2025 Act Shown In Bold Indicates Language That Is Simplified, Changed, Or Newly Inserted Relative To The 1961 Act [Comprehensive CrossMapping Table Of Contents] A FrontLoaded CrossReference Grid Spanning The Full Table Of Contents Maps Every Section Of The 1961 Act To Its Corresponding Section(S) In The 2025 Act, With Page References For Both. This Enables Naviga\u003c\/p\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":45908470792390,"sku":"DADAX9375610829","price":36.25,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0695\/9389\/1014\/files\/71stniRUpLL.jpg?v=1780464097","url":"https:\/\/ergodemedia.com\/products\/taxmanns-comparative-study-of-provisions-of-income-tax-act-2025-income-tax-act-1961-finance-act-2026-wordtoword-two","provider":"Ergodemedia","version":"1.0","type":"link"}