The Income Tax Act 1961 focuses on traditional tax structure, while 2025 updates emphasize simplified tax regimes, digital compliance, faceless assessments, and higher transparency. New provisions promote ease of filing, reduced litigation, and taxpayer-friendly reforms, aligning with modern economic growth and technology-driven administration in India.

The Income Tax Act 1961 focuses on traditional tax structure, while 2025 updates emphasize simplified tax regimes, digital compliance, faceless assessments, and higher transparency. New provisions promote ease of filing, reduced litigation, and taxpayer-friendly reforms, aligning with modern economic growth and technology-driven administration in India.