Your Step-by-Step Transition Checklist for the New
Zeroinfy –
The Income-tax Act, 2025 is here. As a CA student, your preparation needs to be surgical. Here is your 5-step checklist to master the transition without wasting a single day.
Phase Out “Assessment Year” Logic
The 2025 Act has unified the timeline. You must shift your mindset from the old PY/AY cycle to the new “Tax Year” system.
Understand that April 1, 2026, to March 31, 2027, is your first relevant Tax Year.
Learn to compute tax based on the year income is earned, without waiting for the “next” year’s label.
Audit the “Section Mapping”
The law is now organized into 23 chapters and 536 sections. Most of your favorite sections have moved.
| Concept | Old (1961 Act) | New (2025 Act) |
|---|---|---|
| Charge of Tax | Section 4 | Section 4 |
| Residential Status | Section 6 | Section 6 |
| TDS Consolidated | Sections 192 – 194T | Section 393 (Master Table) |
| New Tax Regime | Section 115BAC | Section 202 (The Default Regime) |
Clean Your Study Library
Materials based on the Finance Act 2024 or 2025 (Old Act) are now Academic Risks for May 2027.
Wait for the ICAI Study Material (2026 Edition) before starting your deep-dives.
Only follow faculties who have announced specific “Transition Batches” for the 2025 Act.
💡 Zeroinfy Pro-Tip: Don’t stop your articleship learning! Even though the section numbers change, the core principles of PGBP, Capital Gains, and Audit remain consistent. Your office work is still your best practical teacher.
Prioritize Stable Subjects
Since Direct Tax is in a state of flux, manage your “Subject Risk” by completing stable portions first.
Indirect Tax (GST): Very stable. Finish this by late 2026.
International Taxation: While numbering changes, the DTAA logic and Transfer Pricing concepts are aligned with global BEPS standards.
Join the “Bridge” Community (Launching Soon)
Zeroinfy will be hosting exclusive sessions with Bhanwar Borana Sir on the “Old vs New” mapping.
Subscribe to our May 2027 specific newsletter for weekly “Section-of-the-Week” mapping updates.
Ready for the Transition?
Get the full 536 Section Mapping Tool (PDF) and be the first to know when May 2027 classes go live.
📚 The May 2027 Transition Series
Master the New Income-tax Act, 2025 with our complete guide:
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