New IT Act 2025 — Knowledge Bank
A working knowledge base of the Income-tax Act, 2025, the Income-tax Rules, 2026, and CBDT Circulars and Instructions — built and maintained for professional reference.
Maintained by CA Abhay Anant Shastri, FCA. For colleague review and feedback.
What’s here
- 569 Act sections — every section of the Income-tax Act, 2025, with verbatim statutory text, provisos, explanations, and old-Act cross-references.
- 333 Rules — the full Income-tax Rules, 2026, with section linkages.
- 74 Circulars and Instructions — CBDT material with supersession chains and IT Act 2025 applicability mapping.
All pages are cross-linked. Click any [[wiki link]] to navigate; use the search bar (top right) for full-text lookup.
Start here
- Master index — full section list with topic groupings
- Old → New section mapping — concordance between IT Act 1961 and IT Act 2025
- Rules index — all 333 Rules of IT Rules 2026
- Circulars index — CBDT circulars and instructions by category
Browse by topic
Notes on use
- Statutory text on each section page is verbatim. Where a text is unclear, it is flagged
[VERIFY AGAINST PDF]with the page reference. - Each page records its source (raw PDF + page numbers) and verification status in the frontmatter.
- This is a working reference — not a substitute for the bare Act, the Rules, or professional judgment.
Schema v1.0 • 1,011 pages • Last build: 2026-04-15