1. Provisions relating to definition amended w.e.f, 1-4-2026 [Refer para 1.1 & 1.2 o page 497].

2. Provisions of charitable or religious trust, non-profit organisation, etc., amended/inserted, w.e.f, 1-4-2026 [Refer for para 8.1 to 8.5 on page 509].

3. Provisions relating to deemed income amended/substituted, w.e.f. 1-4-2026 (Refer para 2.1, 2.2 & 2.4 on pp, 497-498 & para 9.2 on page 510).

4. Provisions relating to income from house property, amended, w.e.f. 1-4-2026 [Refer para 3.1 & 3,2 on page 498]

5. Provisions relating to computation of business or professional income, amended, w.e.f. 1-4-2026 [Refer para 4.1 to 4.4 on pp. 499-500 and para 6.7 on pp. 502-503].

6. Provisions relating to computation of capital gains, amended, w.e.f. 1-4-2026 [Refer para 5.1 & 5,2 on pp. 500-501].

7. Provisions relating to deductions in computing total income amended/ substituted, w.e.f. 1-4-2026 [Refer para 7.1 to 7.4 on page 508].

8. Provisions relating to income from other sources, etc. u/s. 93(1), 93(2), 195(1), 202(2), 203(1), 203(7), 204, 262, 263(1)/(5)/(6), 262(2)/(4)/(6), 267(2)/(4)/(5)/(7), 270, 275, 279, 286 (2), 295, 296, 379, 427, 428, 281, 283 amended/substitutes/inserted w.e.f. 1-4-2026 [Refer para 6.1 to 6.6 on pp. 501-502 and para 6.8 to 6.21 pp. 503-508]

9. Provisions of tax/collected at source, amended/ substituted/ inserted. w.e.f. 1-4-2026/1-10-2026 1-4-2027 [Refer item (1) to (5) on pp.493-494 and para 9.1 on pp. 509-510 & 9.3 on pp. 510-511].

10. Provisions relating to penalty/prosecution, amended/ substituted/ omitted, w.e.f. 1-4-2026 [Refer para 10,1 to 10.22 on pp. 511-516]

11. Provisions relating to miscellaneous amendments /s. 162, 164,165, 166, 169, 423, 424, 425 522, Schedule III / IV / VI / XI /XII / XIV , w.e.f. 1-4-2026 [Refer para 11.1 to 11.15 on po.516-519].

12. Provisions of the Income-tax Act, 1961, amended by the Finance Bill, 2026 as passea by the Lok Sabha, refer pp, 519-524