Income-tax Act 2025 section mapping from the official table
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026 and renumbered almost everything: 80C is now section 123, the new regime of 115BAC is section 202, and the TDS sections 193 to 194T are rows in the tables of section 393. This Income-tax Act 2025 section mapping tool tells you the new number for any old section — and the old number for any new one — in a second.
Every answer comes from the Income Tax Department’s own comparison utility: all 1,138 records, dated 5 May 2026. Nothing is guessed. If a section is not in that table, the tool says “not found in the official table”; if the table lists a 1961 section with no 2025 counterpart, it says so instead of inventing one.
How to use the Income-tax Act 2025 Section Mapping (1961 to 2025)
- Choose the direction: 1961 → 2025 to find a new section, or 2025 → 1961 to find the old one.
- Type the section number — 80C, 194-I, 10(10D), 234B — or a few words from its heading such as “house property”. The common sections are one tap away.
- Read the corresponding section and both headings, and any related entries such as 80CCC or 80CCD next to 80C.
- Use “Look up the other way” to jump to the reverse view, or copy the result for your notes.
- Open the complete table to browse or filter all rows, or download it as a CSV file for Excel.
Income-tax Act 2025 Section Mapping (1961 to 2025) features
Official data only
The 1,138 records of the Income Tax Department’s 1961-vs-2025 utility, with their headings as published.
Both directions
Old to new, and new to old — section 393 lists all 40 old TDS provisions it absorbed.
Forgiving input
“Sec. 80-C”, “u/s 194J” and “194I” all work; an unlisted sub-section falls back to its parent section.
Search by heading
Do not remember the number? Search headings in both Acts, such as “rebate” or “advance tax”.
Full tabular mapping
Browse and filter the whole table on the page or download it as a CSV.
Commonly searched sections: 1961 vs 2025
| Topic | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Exempt incomes | 10 | 11 |
| Standard deduction and other salary deductions | 16 | 19 |
| Interest on home loan (house property) | 24 | 22 |
| Depreciation | 32 | 33 |
| Deduction for LIC, PF, ELSS and similar | 80C | 123 |
| Health insurance premium | 80D | 126 |
| Rebate for lower incomes | 87A | 156 |
| Relief on salary arrears | 89 | 157 |
| New tax regime | 115BAC | 202 |
| Return of income | 139 | 263 |
| TDS on salary | 192 | 392 |
| TDS on rent, fees, commission, interest | 194-I, 194J, 194H, 194A | 393 |
| Interest for not paying advance tax | 234B | 424 |
How to read the results
The 2025 Act was written to be shorter and simpler: the Department’s FAQs describe the change from 819 sections in the old Act to 536 in the new one, so many provisions were merged. That is why one new section can stand for several old ones — section 393 replaces the separate TDS sections, and many exemptions in section 10 moved to Schedules II to VII. For the TDS serial numbers inside section 393, use the TDS calculator; for TCS, the TCS calculator.
When the two headings look different, open both sections. A provision may have been split, merged or reworded, and the official table pairs provisions, not every sub-clause. A matching number tells you where to look, not that the law is unchanged.
Which Act applies to you
- Income of tax year 2026-27 (from 1 April 2026) onwards: the Income-tax Act, 2025 — the income tax calculator uses its slabs.
- Returns for FY 2025-26 (AY 2026-27) and earlier years, and their assessments and appeals: still the 1961 Act, under the savings in section 536.
- Rules and forms have their own new numbers under the Income-tax Rules, 2026; this tool covers sections of the Acts only.
Income-tax Act 2025 Section Mapping (1961 to 2025) FAQ
What is the new section for 80C in the Income-tax Act 2025?
Section 123 — “Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.” Sections 80CCC and 80CCE also map to 123, and 80CCD maps to 124.
Where does this Income-tax Act 2025 section mapping come from?
From the Income Tax Department’s “Utility to check provisions of Income-tax Act, 1961 vis-a-vis Income-tax Act, 2025” on incometaxindia.gov.in — all 1,138 records, dated 5 May 2026 and copied on 24 October 2026.
What is section 393 of the Income-tax Act 2025?
“Tax to be deducted at source” — it replaces most of the old TDS sections, including 194A, 194C, 194H, 194-I, 194J and 194Q. Salary TDS is section 392.
Why does a section show “no corresponding section”?
Because the official table lists that 1961 provision without a 2025 counterpart — for example a definition that was dropped or merged. The tool does not guess a number in that case.
Can I download the full tabular mapping?
Yes. “Download full table (CSV)” saves every row with both section numbers and headings, ready to open in Excel or Google Sheets.
Is the mapping legal advice?
No. It is a reference copied from the official utility. Read the actual section in the Income-tax Act, 2025 before you rely on it in a return, notice reply or contract.