Income-tax legislation
Income-tax provisions:
text & AKHB review
Read the earlier and corresponding provisions together, then examine the AKHB note on observed changes, review-process improvements and practical implications.
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Statutory text and AKHB analysis
Official source text is reproduced in expandable comparisons. AKHB review notes and wording comparisons appear separately; they are not part of the legislation and do not establish identical legal effect. One-to-many mappings are preserved. Browse 1,940 correspondence pairs across the Act, Rules and Forms. Correspondence and source text retrieved 5 October 2026. Individual source modification dates are retained. Amendment and commencement markings in the source text must be read before reliance.
Act sections compare the 1961 and 2025 Acts; Rules and Forms compare the 1962 and 2026 Rules. Forms retain their official prescribed PDF links, rather than being presented as section text. This reference uses the Income Tax Department’s official comparison and published provision entries. For application, verify the enacted text, transitional provisions, tax year, commencement, amendments, notifications and jurisdiction.
Open the Income Tax Department’s official comparison
AI-assisted collection and presentation, and automated textual alignment, may introduce errors or omit relevant context. AKHB notes identify review issues and are not a signed professional opinion. Original amendment footnotes are retained in the statutory text. Read the complete official source and confirm the version applicable to the matter. This reference is general information, not legal or tax advice; obtain case-specific advice before reliance.