THE INCOME TAX ACT, 2025
Complete Interactive Educational Guide
Act No. 30 of 2025 | Enacted: 21st August, 2025 | Effective: 1st April, 2026
⚠️ This resource is for educational purposes only and does not constitute legal advice.
Chapters
19
Complete Coverage
Sections
536
With Examples
Schedules
XVI
Detailed Rules
Overview of the Income Tax Act, 2025
The Income Tax Act, 2025 is a comprehensive legislation enacted by the Parliament of India to consolidate and amend the law relating to income tax. This Act received the assent of the President on 21st August, 2025 and shall come into force on 1st April, 2026. It extends to the whole of India and replaces the previous income tax legislation.
Key Features of the Act:
🎯 Modern Framework
Updated provisions for digital economy, cryptocurrencies, and contemporary business models
📊 Comprehensive Coverage
536 sections covering all aspects of income taxation from charge to appeals
🗂️ Simplified Structure
Organized into 19 well-defined chapters for easy navigation and understanding
📑 Detailed Schedules
16 schedules providing specific rates, rules, and detailed procedures
🚀 Quick Access to Important Sections:
🔍 Search Sections:
📚 Chapters of Income Tax Act, 2025
The Income Tax Act, 2025 is organized into 19 comprehensive chapters covering all aspects of taxation.
📋 All Sections (1 to 536)
Click on any section number to view detailed information including explanation, example, and case law.
📄 Schedules (I to XVI)
The Act contains 16 schedules providing detailed rates, rules, and procedures.
🧠 Income Tax Act 2025 - Visual Mind Map
A comprehensive visual representation showing the structure and organization of the entire Act.
📊 Mind Map Legend:
Central Node: Income Tax Act 2025
Chapter Nodes: 19 chapters arranged in circular pattern
Color Coding: Each chapter has unique color for easy identification
Section Count: Number of sections displayed for each chapter