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Section Finder: Income-tax Act 1961 ↔ 2025
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026 and renumbered almost every section. Type an old section (80C, 139, 194J, 44AD…) or a topic and see the new number instantly — or the other way round.
133 provisions mapped
| Provision | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Short title, extent & commencementBasics | s.1 | s.1 |
| DefinitionsBasics | s.2 | s.2 |
| Tax year (was previous year)Basics | s.3 | s.3 |
| Charge of income-taxBasics | s.4 | s.4 |
| Scope of total incomeBasics | s.5 | s.5 |
| Residence in IndiaBasics | s.6 | s.6 |
| Incomes not included in total income (exemptions)Basics | s.10 | s.11 (with Schedules II–VII) |
| Income of political partiesBasics | s.13A | s.12 |
| Heads of incomeBasics | s.14 | s.13 |
| Expenditure on exempt incomeBasics | s.14A | s.14 |
| Salaries — chargeSalary | s.15 | s.15 |
| Salary — meaningSalary | s.17(1) | s.16 |
| PerquisitesSalary | s.17(2) | s.17 |
| Profits in lieu of salarySalary | s.17(3) | s.18 |
| Deductions from salary (standard deduction, professional tax)Salary | s.16 | s.19 |
| Gratuity & leave-encashment exemptionSalary | s.10(10), 10(10AA) | s.19 |
| House rent allowance exemptionSalary | s.10(13A) | s.11 (with Schedule) |
| Income from house propertyHouse property | s.22 | s.20 |
| Annual valueHouse property | s.23 | s.21 |
| Deductions — 30% & home-loan interestHouse property | s.24 | s.22 |
| Arrears / unrealised rentHouse property | s.25A | s.23 |
| Co-owned propertyHouse property | s.26 | s.24 |
| Profits & gains of business or professionBusiness | s.28 | s.26 |
| Computation of business incomeBusiness | s.29 | s.27 |
| Rent, rates, taxes, repairsBusiness | s.30 | s.28 |
| DepreciationBusiness | s.32 | s.33 |
| Other deductionsBusiness | s.36 | s.32 |
| General deductionBusiness | s.37 | s.34 |
| Amounts not deductible (incl. 40(a)(ia))Business | s.40 | s.35 |
| Expenses not deductible (incl. cash payments)Business | s.40A | s.36 |
| Deduction on payment basis (incl. MSME 43B(h))Business | s.43B | s.37 |
| Deemed profitsBusiness | s.41 | s.38 |
| Specified business capital expenditureBusiness | s.35AD | s.46 |
| Books of accountBusiness | s.44AA | s.62 |
| Tax auditBusiness | s.44AB | s.63 |
| Presumptive taxation (business, professions, goods carriages)Business | s.44AD, 44ADA, 44AE | s.58 |
| Charge of capital gainsCapital gains | s.45 | s.67 |
| Transactions not regarded as transferCapital gains | s.47 | s.70 |
| Mode of computation (incl. CII)Capital gains | s.48 | s.72 |
| Cost with reference to certain modes of acquisitionCapital gains | s.49 | s.73 |
| Depreciable assetsCapital gains | s.50 | s.74 |
| Slump saleCapital gains | s.50B | s.77 |
| Stamp-duty value as sale considerationCapital gains | s.50C | s.78 |
| Unquoted shares — fair market valueCapital gains | s.50CA | s.79 |
| Exemption — sale of residential houseCapital gains | s.54 | s.82 |
| Exemption — agricultural landCapital gains | s.54B | s.83 |
| Exemption — specified bondsCapital gains | s.54EC | s.85 |
| Exemption — investment in residential houseCapital gains | s.54F | s.86 |
| Cost of acquisition / improvement — meaningCapital gains | s.55 | s.90 |
| STCG on listed equity (20%)Capital gains | s.111A | s.196 |
| LTCG — other assets (12.5%)Capital gains | s.112 | s.197 |
| LTCG on listed equity (12.5% above ₹1.25 lakh)Capital gains | s.112A | s.198 |
| Income from other sources (incl. gifts)Other sources | s.56 | s.92 |
| Deductions from other sourcesOther sources | s.57 | s.93 |
| Amounts not deductibleOther sources | s.58 | s.94 |
| Transfer of income without transfer of assetsOther sources | s.60 | s.96 |
| Revocable transfer of assetsOther sources | s.61 | s.97 |
| Clubbing — spouse, minor childOther sources | s.64 | s.99 |
| Total incomeOther sources | s.66 | s.101 |
| Unexplained cash creditsOther sources | s.68 | s.102 |
| Unexplained investmentsOther sources | s.69 | s.103 |
| Unexplained money / assetsOther sources | s.69A | s.104 |
| Investments not fully disclosed in booksOther sources | s.69B | s.103, 104 |
| Unexplained expenditureOther sources | s.69C | s.105 |
| Borrowing / repayment through hundiOther sources | s.69D | s.106 |
| Set-off within the same headLosses | s.70 | s.108 |
| Set-off across headsLosses | s.71 | s.109 |
| House-property lossLosses | s.71B | s.110 |
| Capital lossesLosses | s.74 | s.111 |
| Business lossesLosses | s.72 | s.112 |
| Speculation lossesLosses | s.73 | s.113 |
| Change in shareholding — loss restrictionLosses | s.78, 79 | s.119 |
| Return for lossesLosses | s.80 | s.121 |
| General (Chapter VI-A → Chapter VIII)Deductions | s.80A | s.122 |
| Life insurance, PPF, ELSS, tuition, home-loan principalDeductions | s.80C, 80CCC, 80CCE | s.123 |
| NPS contributions (own & employer)Deductions | s.80CCD | s.124 |
| Agnipath schemeDeductions | s.80CCH | s.125 |
| Health insuranceDeductions | s.80D | s.126 |
| Disabled dependantDeductions | s.80DD | s.127 |
| Specified diseasesDeductions | s.80DDB | s.128 |
| Education-loan interestDeductions | s.80E | s.129 |
| Home-loan interest — first-time buyersDeductions | s.80EE | s.130 |
| Home-loan interest — affordable housingDeductions | s.80EEA | s.131 |
| Electric-vehicle loan interestDeductions | s.80EEB | s.132 |
| DonationsDeductions | s.80G | s.133 |
| Rent paid (no HRA)Deductions | s.80GG | s.134 |
| Donations for research / rural developmentDeductions | s.80GGA | s.135 |
| Political contributions (companies / others)Deductions | s.80GGB, 80GGC | s.136, 137 |
| Co-operative societiesDeductions | s.80P | s.149 |
| Savings & deposit interestDeductions | s.80TTA, 80TTB | s.153 |
| Person with disabilityDeductions | s.80U | s.154 |
| Rebate frameworkRebate & relief | s.87 | s.155 |
| Rebate — resident individuals (zero tax up to ₹12 lakh)Rebate & relief | s.87A | s.156 |
| Relief for salary arrears (Form 10E)Rebate & relief | s.89 | s.157 |
| Double taxation relief (treaty)Rebate & relief | s.90, 90A | s.159 |
| Relief where no treatyRebate & relief | s.91 | s.160 |
| New tax regime (individuals, HUF)Special regimes | s.115BAC | s.202 |
| Co-operative societies — optional rateSpecial regimes | s.115BAD | s.203 |
| PANReturns & assessment | s.139A | s.262 |
| Return of incomeReturns & assessment | s.139(1) | s.263 |
| Belated returnReturns & assessment | s.139(4) | s.263(4) |
| Revised returnReturns & assessment | s.139(5) | s.263(5) |
| Updated return (ITR-U)Returns & assessment | s.139(8A) | s.263 |
| Return preparer schemeReturns & assessment | s.139B | s.264 |
| Verification of returnReturns & assessment | s.140 | s.265 |
| Self-assessment taxReturns & assessment | s.140A | s.266 |
| Tax on updated returnReturns & assessment | s.140B | s.267 |
| Inquiry before assessmentReturns & assessment | s.142 | s.268 |
| Processing, scrutiny & assessmentReturns & assessment | s.143 | s.270 |
| Best-judgment assessmentReturns & assessment | s.144 | s.271 |
| Income escaping assessmentReturns & assessment | s.147 | s.279 |
| Reassessment noticeReturns & assessment | s.148 | s.280 |
| Procedure before reassessment noticeReturns & assessment | s.148A | s.281 |
| Rectification of mistakeReturns & assessment | s.154 | s.287 |
| Notice of demandReturns & assessment | s.156 | s.289 |
| Assessee in default (recovery)Returns & assessment | s.220 | s.411 |
| TDS on salaryTDS & TCS | s.192 | s.392 |
| TDS on EPF withdrawalTDS & TCS | s.192A | s.392 |
| TDS on all other payments (table)TDS & TCS | s.193 – 196D | s.393 |
| TDS — payments to non-residentsTDS & TCS | s.195 | s.393 |
| Lower / nil deduction certificateTDS & TCS | s.197 | s.395 |
| TCSTDS & TCS | s.206C | s.394 |
| Liability for advance taxAdvance tax | s.207 | s.403 |
| Conditions — ₹10,000 thresholdAdvance tax | s.208 | s.404 |
| Computation of advance taxAdvance tax | s.209 | s.405 |
| Payment on own accord / AO orderAdvance tax | s.210 | s.406, 407 |
| Instalments & due datesAdvance tax | s.211 | s.408 |
| Interest — late returnInterest & fees | s.234A | s.423 |
| Interest — advance-tax defaultInterest & fees | s.234B | s.424 |
| Interest — deferment of advance taxInterest & fees | s.234C | s.425 |
| Interest on excess refundInterest & fees | s.234D | s.426 |
| Fee — late TDS/TCS statementInterest & fees | s.234E | s.427 |
| Fee — late returnInterest & fees | s.234F | s.428 |
No match. Try the old number without brackets (e.g. 80CCD), a topic (e.g. 'gift', 'rent', 'notice'), or WhatsApp us the section.
How this list was compiled. From the mapping table published by the CBDT with the Income-tax Act, 2025 and cross-checked with professional publications. Where a provision was split or moved into a Schedule, the new location is shown. Always confirm against the official mapping on incometaxindia.gov.in before quoting a section in a reply or appeal.
Why every number changed
The Income-tax Act, 2025 rewrote the 1961 law in simpler language: about 536 sections in 23 chapters, against more than 800 sections (including all the 80CCD-style insertions) in the old Act. Alphanumeric sections were folded into tables, and related provisions were grouped together.
- Chapter VI-A deductions (80C to 80U) are now Chapter VIII — Sections 122 to 154.
- All TDS on non-salary payments sits in one table in Section 393; TCS in Section 394.
- Exemptions of old Section 10 now sit in Section 11 with Schedules II to VII.
- 'Previous year' and 'assessment year' are replaced by a single 'tax year'.
Which Act applies when
| Situation | Act & numbers to use |
|---|---|
| Return for FY 2025-26 (AY 2026-27), filed in 2026 | 1961 Act — old numbers |
| Notice, assessment or appeal for AY 2026-27 or earlier | 1961 Act — saved by the repeal clause |
| TDS/TCS deducted from 1 April 2026 | 2025 Act — Sections 392 to 394, new forms |
| Return for Tax Year 2026-27, filed in 2027 | 2025 Act — new numbers |
How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
FAQ
Section Finder — common questions
Returns, notices and appeals for FY 2025-26 (AY 2026-27) and earlier years still use the 1961 Act section numbers. Income earned from 1 April 2026 (Tax Year 2026-27) is governed by the Income-tax Act, 2025, so new numbers apply from the return you file in 2027.
Mostly the numbering and drafting. Rates, slabs, deductions and most procedures were carried over; the substantive changes for 2026-27 came through Budget 2026. Read each provision before relying on it — some were merged, split or moved into Schedules.
The 2025 Act merges related provisions. For example, almost every TDS section (193 to 196D) now sits in one table in Section 393, and Sections 44AD, 44ADA and 44AE are together in Section 58.
Yes. The 2025 Act uses a single 'tax year' (Section 3) — the year in which income is earned. 'Tax Year 2026-27' means 1 April 2026 to 31 March 2027.
It is compiled from the CBDT's published mapping and professional publications. Before you quote a section in a reply to a notice or in an appeal, confirm it against the official mapping on incometaxindia.gov.in — or send it to us and we will check.
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