Find the new Income-tax Act, 2025 section for Income-tax Act, 1961 Act section — or search the other way around.
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Full-text search across all 16 Schedules (I–XVI) of the Income-tax Act, 2025 — useful when a section says "also read with Schedule X" and you want to know what's actually in it.
This tool is provided for general reference only, based on our own section-by-section review of the Income-tax Act, 2025 as enacted. It is not an official publication and should not be treated as a substitute for the primary statute. Where a result shows "also read with Schedule X," that reflects the section's own text pointing to that Schedule for further conditions or a detailed list — use the Schedule search above to see what that Schedule actually contains. For any specific tax position, notice, assessment, or transaction, please consult a qualified Chartered Accountant.