Income Tax Act 1961 vs Income Tax Act 2025 | Deduction vs Rebate vs Relief Complete Comparison | 80C to 91 Explained If you want structured Income Tax learning, comment “MASTER”. This 60-minute masterclass explains the complete framework of Chapter VI-A deductions, rebate and relief provisions under the Income Tax Act 1961 and the New Income Tax Act 2025. In this detailed session, CA Devesh Thakur covers: ✔ Meaning of Gross Total Income (GTI) ✔ Section 80A framework and basic rules ✔ Section 80C