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Effective 1 April 2026

Income-tax Act 1961 ↔ 2025 Section Finder

Find the new Income-tax Act, 2025 clause for any old 1961 section — and vice versa. Covers 550+ sections across definitions, deductions, TDS, capital gains, assessments, reassessments, appeals, penalties and prosecution. Built for tax professionals, CFOs and informed taxpayers.

558
Sections Mapped
2-way
Old ↔ New Lookup
AY 26-27
First Year of Applicability
Free
Reference Tool

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Enter an old section (e.g., 80C, 139, 195, 271(1)(c)) or a new clause number. Toggle the direction below.

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Every section in our database, searchable and sortable. Click any row to view details.

Old Section (1961) New Section (2025) Heading What Changed

Frequently Asked Questions

About the Income-tax Act, 2025 transition

When does the Income-tax Act, 2025 come into effect?
The Income-tax Act, 2025 comes into effect from 1 April 2026. It applies to Assessment Year 2026-27 (Financial Year 2025-26) and onwards, and replaces the Income-tax Act, 1961.
Is Section 80C still available under the new Act?
Yes. Section 80C has been renumbered as Section 123 under the Income-tax Act, 2025. The aggregate deduction cap of ₹1.5 lakh is retained and continues to be available only under the old tax regime. LIC, PF, ELSS, tuition fees, housing loan principal and other eligible investments continue to qualify.
What replaces Section 195 / Form 15CA / 15CB?
Section 195 has been renumbered as Section 393. Forms 15CA and 15CB for foreign remittance reporting have been replaced by new Forms 145 and 146 under the Income-tax Rules, 2026. Read our detailed guide on Form 145/146.
Has Section 139 (return of income) changed?
Section 139 has been renumbered as Section 263. The updated return (ITR-U) window originally introduced by Section 139(8A) has been extended to 48 months under the new Act, giving taxpayers a longer window to correct omissions and errors.
Are tax rates changing under the new Act?
The Income-tax Act, 2025 is primarily a simplification and re-codification of the 1961 Act. Tax rates continue to be determined by the Finance Act passed each year. Structural changes such as the default new regime (old Section 115BAC → new Section 202) and the enhanced Section 87A rebate (now Section 157) have been absorbed into the new Act.
Is this mapping tool official?
No. This is an independent reference tool maintained by CA Alok Kumar, based on the CBDT Section-to-Clause correspondence released with the Income-tax Act, 2025. For any specific case, please consult a qualified professional.
What about the Income-tax Rules, 1962?
The Income-tax Rules, 1962 have been replaced by the new Income-tax Rules, 2026, which were notified alongside the new Act and also come into effect from 1 April 2026. Many familiar forms (15CA/15CB, 3CD, 10B, 10BB) have been renumbered or redesigned under the new Rules.
Will pending assessments / appeals under the 1961 Act be affected?
No. As per the transitional / saving provisions of the Income-tax Act, 2025, proceedings pending under the 1961 Act (pending assessments, reassessments, appeals, penalty proceedings, prosecutions) continue to be governed by the 1961 Act. The new Act applies to AY 2026-27 onwards.

Need to apply a section to your specific case?

Mapping a section is one thing — interpreting it correctly for your facts, structuring your affairs under the new Act, and handling ongoing notices under the old Act requires experienced judgment. Consultation charges on request.

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Disclaimer: This tool is provided for general reference only and is based on the CBDT Section-to-Clause correspondence released with the Income-tax Act, 2025. It is not an official publication. The corresponding new section numbers, headings and change notes reflect our professional interpretation of publicly available material as on the date of last update. For any specific tax position, notice, assessment, appeal or transaction, please consult a qualified Chartered Accountant. CA Alok Kumar and S.K. Mehta & Co. accept no liability for any loss arising from reliance on this tool. The mapping will be updated as the CBDT issues further clarifications, circulars or notifications.