Income-tax Act Section Mapper

A legal reference tool developed to help tax professionals, Chartered Accountants, advocates, tax officers and students instantly identify corresponding provisions between the Income-tax Act, 1961 and the Income-tax Act, 2025.

Search by section number, heading or keyword in either Act, save favorites for quick access, and compare provisions side by side. The app works on desktop, tablet and mobile devices, and can be installed as a Progressive Web App.

Data & disclaimer

The mapping database currently ships with a curated illustrative sample. It is designed to accept the complete official mapping via CSV/Excel import without any code change. Content is provided for quick reference only and is not a substitute for the bare Act, Rules, Circulars or professional advice.

Future enhancements

• Full section text and CBDT circulars
• Rules, Forms and Finance Act amendment linking
• Case-law references and notes
• User accounts, annotations and admin panel
• AI-powered semantic legal search