Taxpayers Can Now Do Section Wise Mapping Of Income Tax Act With New ITB: Here's How

For those who have been confused about the changes that are set to come with the new Income Tax Bill (ITB) 2025, the Income Tax Department (ITD) has made understanding a little easier.

If you have been wondering how ITB stacks up against the existing Income Tax Act, 1961, there’s now a way to figure out the same. The tax department has launched a tool on its website that will let you do a section-wise mapping of different deductions and exemptions, making it easier to understand the new Bill.

Let’s understand how you can navigate this tool and compare sections.

Side-By-Side Mapping

You don’t need to flip through or scroll down long documents to decode what has changed. Using ITD’s tool taxpayers can simply do a section-wise mapping and compare the provisions of the new Bill with the old Act.

You can find this tool here. Now, let’s walk you through on how it works;

• First, you select a section from the Income Tax Act 1961

• Simultaneously, the sidebar will reflect the corresponding clause from the new Bill

The tool will also provide you with a detailed tabular comparison for better clarity.

For example, suppose you want to check where to find Section 80DDB in the new ITB. This section permits a tax deduction for expenses related to the treatment of certain diseases for yourself, your spouse, dependent children, dependent parents, and dependent siblings. The diseases eligible for this deduction are outlined in Rule 11DD of the ITA.

However, using this tool when you search for this section in the new ITB, it will show:

Corresponding clause of Income-tax Bill, 2025: Section 128

It means that the Section 80DDB of the Income Tax Act will be reflected in Section 128 of ITB.

Moreover, the tool also shows whether the exemptions or deductions that you are looking for have been omitted or retained in the new Bill.

Say, for instance, you check Section 80CCA which allows deduction in respect of deposits under the National Savings Scheme or payment to a deferred annuity plan - the right side panel will show that it has been ‘omitted’ (as seen in the picture below).