Notes on tax, GST and compliance
Plain-language explanations of the rules that affect taxpayers and small businesses — written and reviewed by the CA.
Cornerstone guide
Income Tax Act 2025 vs 1961: What Actually Changed (CA Guide)
A complete, plain-language comparison of the two Acts: tax-year terminology, which Act governs your return, the great renumbering (80C → 123), TDS consolidation and the Section 63 audit relief.
Read the guide
More articles on the Income-tax Act 2025 transition are being prepared and will appear here as they are reviewed and published.