Comparative Study of the Provisions of the Income Tax Act 2025 & Income Tax Act, 1961 is a clause-by-clause, two-column comparison of the Income-tax Act 1961 and the re-enacted Income-tax Act 2025—aligned down to sub-section, clause, item, proviso, and Explanation. Change mark-up shows 1961 Act deletions/modifications in bold + strike-through and 2025 Act simplifications/insertions in bold, with 2025 Act-only provisions collated separately. Each mapped entry includes an Analysis of Changes, along with Select Committee extracts and CBDT/Income-tax Department FAQs, to clarify policy intent and practical impact. A 35+ page cross-mapping grid and consistent editorial design enable rapid navigation and dependable transition support for compliance, audits, litigation, and advanced study. Ideal for CAs, corporate tax teams, litigators, and researchers navigating the 1961 → 2025 shift.