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Enter a section number or search by topic to locate the corresponding provision in the new Act. Compare both texts and review any identified changes.
17 provisions found
Why these provisions are linked: section 115UB dealt with tax on income of investment funds and their unit holders. Section 224 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 10(23FBA) dealt with exemption for an investment fund. Schedule V, Sl. 1 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 10(23FBB) dealt with exemption for unit holders on business income already taxed. Schedule V, Sl. 2 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 10(4D) dealt with specified fund: transfers on an IFSC exchange. Schedule VI, Sl. 1 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 10(23FBC) dealt with unit holders of a specified fund. Schedule VI, Sl. 9 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 10(23FF) dealt with relocation: capital gains of the resultant fund. Schedule VI, Sl. 10 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 115AD dealt with tax on specified funds and FIIs. Section 210 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 194LBB dealt with tax deducted on income from investment funds. Section 393, Table Sl. 4(iii) addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 80LA dealt with deduction for IFSC units and offshore banking units. Section 147 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 115BAA dealt with the 22% option for domestic companies. Section 200 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 115JB dealt with minimum alternate tax. Section 206 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 112A dealt with long-term gains on listed equity. Section 198 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 111A dealt with short-term gains on listed equity. Section 196 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 160 dealt with representative assessee. Section 303 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 161 dealt with liability of a representative assessee. Section 304 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 164 dealt with charge of tax where shares of beneficiaries are unknown. Section 307 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
Why these provisions are linked: section 206C(1G) dealt with tCS on LRS remittances. Section 394, Table Sl. 7 addresses the corresponding subject under the new Act. Basis of match: subject matter and statutory function, confirmed by provisions common to both texts.
This tool helps locate and compare provisions across the two Acts. It is not a substitute for reading the complete applicable provisions, related rules and amendments. 1961 text from the Income-tax Act, 1961 as held in our copy; 2025 text from the Income-tax Act, 2025 as amended by the Finance Act, 2026.
A provision’s effect can depend on its conditions, related provisions and the facts.
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Company Secretary & Compliance Officer
Global Horizons Capital Advisors (IFSC) Private Limited — an IFSCA-licensed investment banker
Published in The Chartered Accountant (Jun 2025, Jan 2025, Mar 2024) and Chartered Secretary (Aug 2023)
Prashant Kumar is a seasoned Company Secretary and corporate governance strategist with more than 13 years of experience advising large corporates, promoter-led groups and global businesses on compliance, regulatory risk and board governance. In GIFT IFSC, the IFSCA regime is his day job rather than a research topic.