Release of Bare Act: “INCOME TAX ACT, 2025 Including Tabular Mapping of Sections vis-a-vis Income-tax Act, 1961.
Announcement
Publication of the Income-tax Act, 2025 by DTC of ICAI
Members may be kindly aware that the Income-tax Bill, 2025 has been passed by
the Parliament and has received the assent of the Hon’ble President of India on
21.08.2025, and that the Income-tax Act, 2025 would come into force from
01.04.2026.
The Direct Taxes Committee of The Institute of Chartered Accountants of India is
pleased to announce the release of the Bare Act. The title of the publication is –
“INCOME TAX ACT, 2025
Including
Tabular Mapping of Sections vis-a-vis Income-tax Act, 1961”
The Bare Act is under printing and will be available for sale at a price of Rs.500
within 4 to 5 days. The publication also incorporates the corrigenda notified on 3rd
September, 2025. Members can start placing orders for purchase of the same at
https://cds.icai.org/#/