TaxSutra • ITA 1961 vs 2025 | Milind A. Joshi & Associates

Complete Section Comparison

All chapters • ITA 1961 (819 sections) → ITA 2025 (536 sections) • Click any row to view bare act text side-by-side

Old Sec	Old Act — Title / Provision	New Sec	New Act — Title / Provision	Status	Category

Click any row → side-by-side bare act text • Red badge = Old Act link (IndianKanoon) • Green badge = New Act link (incometaxindia.gov.in)

TDS Calculator — ITA 1961 vs ITA 2025

Compare TDS computation under both Acts • Effective 01-Apr-2026

Payment Details

Nature of Payment

Payment Amount (₹)

PAN Furnished?

Section Mapping & Result

Old Section (1961)—

New Section (2025)—

Threshold (Old)—

Threshold (New)—

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All TDS Rates — ITA 1961 vs ITA 2025

All non-salary TDS now under Sec 393 • Salary under Sec 392

Old Sec	New Reference	Nature of Payment	Threshold	Old Rate	New Rate	Change?

TCS Calculator — ITA 1961 vs ITA 2025

All TCS now under Section 394 • Several rates changed effective 01-Apr-2026

Nature of Transaction

Collection Amount (₹)

PAN Furnished?

TCS Mapping & Result

Old Section (1961)—

New Section (2025)—

Old Rate—

New Rate (2025)—

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All TCS Rates — 1961 vs 2025

Old Sec	New Ref	Nature	Old Rate	New Rate	Changed?

Forms & Due Dates

Old forms (ITA 1961) vs New forms (IT Rules 2026) • Effective 01-Apr-2026

TDS / TCS Forms — Old vs New

Old forms valid for periods up to 31-Mar-2026 • New forms for Tax Year 2026-27 onwards

Old Form	New Form	Purpose	Key Change

TDS / TCS Deposit Due Dates

Quarterly Return Filing Dates

✓ All TDS/TCS due dates are UNCHANGED under ITA 2025. Only form numbers and section references updated.

Tax Slabs & Rates

ITA 2025 • Tax Year 2026-27 onwards • New regime is DEFAULT (Sec 202)

New Regime — DEFAULT (Sec 202)

Tax Year 2026-27 • Opt-out via Form 10-IEA

DEFAULT

Rebate u/s 144 (income ≤ ₹12L)₹60,000

Standard Deduction (Salary)₹75,000

Effective nil tax up to₹12,75,000

Old Regime — Opt-in (Form 10-IEA)

All deductions (80C, 80D etc.) available

OPT-IN

Rebate u/s 144 (income ≤ ₹5L)₹12,500

Standard Deduction (Salary)₹75,000

80C + 80CCC + 80CCD(1) cap₹1,50,000

Capital Gains Tax Rates — Key Changes

Asset Type	Holding Period	Old Rate (1961)	New Rate (2025)	Notes