| Income Tax Act 1961. (Click the sections for Details.) | --------------------Details-------------------- | Income Tax Act 2025 (Click the sections for Details.) |
| Section 10 | Income not included in total income | Sch II(Tbl 1)-ITA 2025 |
| -Section 10(15)(VIII) | Interest Received | Sch IV(Tbl Sl 8)-ITA 2025 |
| Section 10(18)(1) | Pension Received | Sch III (Tbl Sl 14)-ITA 2025 |
| Section 10(18)(2) | Family pension | Sch III (Tbl sl 15)-ITA 2025 |
| Section 10(19) | Family pension | Sch III (Tbl sl 16)-ITA 2025 |
| Section 10(20) | Income from Capital Gains, Income from House property, Income from Other Sources or Income from Trade / Business | Sch III (Tbl sl 22)-ITA 2025 |
| Section 16 | Deductions from Salary | Section 19-ITA 2025 |
| Section 22 | Income from House Property | Section 20-ITA 2025 |
| Section 24 | Deductions from Income from House Property | Section 22-ITA 2025 |
| Section 56 | Income from Other Sources | Section 92-ITA 2025 |
| Section 57 | Deductions | Section 93-ITA 2025 |
| Section 80A | Deductions to be made in Total Income | Section 122-ITA 2025 |
| Section 80C | Deductions in respect of investments -ccertain shares,funds etc | Section 123-ITA 2025 |
| Section 80CCA | Deductions in respect of investments -ccertain shares,funds etc | Omitted |
| Section 80CCB | Deductions in respect of investments -ccertain shares,funds etc | Omitted |
| Section 80CCC | Deductions in respect of investments -ccertain shares,funds etc | Omitted |
| Section 80CCD | Deductions for Employer contribution to Pension Scheme of Central Government | Section 124-ITA 2025 |
| Section 80D | Health Insurance Premium | Section 126-ITA 2025 |
| Section 80DD | Treatment of dependent person with disability | Section 127-ITA 2025 |
| Section 80DDB | Deductions for Medical Treatment | Section 128-ITA 2025 |
| Section 80E | Interest on Loan taken for Higher Education | Section 129-ITA 2025 |
| Section 80G | Donations to certain funds | Section 133-ITA 2025 |
| Section 80TTA | Deductions for Interest on Deposits | Section 153-ITA 2025 |
| Section 80TTB | Deductions for Interest on Deposits for Senior Citizens | Omitted |
| Section 80U | Deductions in case of Person with disability | Section 154-ITA 2025 |
| Section 87 | Rebate on Income Tax | Section 155-ITA 2025 |
| Section 87A | Rebate on Income Tax in certain individuals | Section 156-ITA 2025 |
| Section 89 | Relief when salary paid in Arrears | Omitted |
| Section 115BAC | Tax on Individuals,HUF and Others | Section 202 Tax Rates New Regime-ITA 2025 |
| Section 192 | Salary | Section 392 Deduction and collection at source-ITA 2025 |
| Section 192A | Payment of Accumulated balnce to employee | Section 392 Deduction and collection at source-ITA 2025 Section 392 Sl (7) |
| Section 193 | Interest on Securities | -Section 393 Tax to be deducted at source.-ITA 2025 393(1)Tbl 5(i),393(4)(tbl sl 6) |
| Section 194 | Dividents | Schedule-II INCOME NOT TO BE INCLUDED IN TOTAL INCOME-ITA 2025-393(1)Tbl sl 7,393(4)(tbl sl 10) |
| Section 194A | Interest other than interest on Securities | Schedule III INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS -ITA 2025 -393(1)Tbl 5(ii),5(iii),393(4)(tbl sl 7) |
| Schedule IV | Schedule IV | Schedule IV-INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON- RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS -ITA 2025 |
| Income Tax Act 1961 | ||
| Income Tax Act 2025. | ||
| Finance Act 2026 | ||
| Income Tax Act 1961 and 2025-Mapping of Sections | ||
| ITA 1961 and ITA 2065 Other Sections | ||
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