Prepare Early, Stay Accurate, and File ITR Smoothly for FY 2025–26
Book Tax Experts Today
Effective from: 1 April 2026
Applicable from: Assessment Year 2026–27 onwards
The Income-tax Act, 2025 will replace the Income-tax Act, 1961 from 1 April 2026. While the basic rules of taxation remain largely the same, almost all section numbers have been changed and reorganised under the new Act.
Because of this renumbering, it can be confusing to identify which new section corresponds to the earlier provisions.
To make this easier, we have created this complete section mapping guide.
This guide will help you understand -
| Income-tax Act, 2025 | What the Section Covers | Parallel Section (1961 Act) |
|---|---|---|
| Section 3 | Definition of tax year | Section 3 |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section (1961 Act) |
|---|---|---|
| Section 4 | Charge of income tax | Section 4 |
| Section 5 | Scope of total income | Section 5 |
| Section 6 | Residential status | Section 6 |
| Section 7 | Income deemed to be received | Section 7 |
| Section 8–10 | Income deemed to accrue/arise in India | Section 9 |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 21 | Salary chargeability | Section 15 |
| Section 22 | Salary deductions (standard deduction etc.) | Section 16 |
| Section 23 | Perquisites & profits in lieu of salary | Section 17 |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 24 | Chargeability of house property | Section 22 |
| Section 25 | Determination of annual value | Section 23 |
| Section 26 | Deductions including home loan interest | Section 24 |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 27 | Business income charge | Section 28 |
| Section 30 | Depreciation | Section 32 |
| Section 33 | Scientific research expenditure | Section 35 |
| Section 34 | Other business deductions | Section 36 |
| Section 40 | Disallowances | Section 40(a) |
| Section 44 | Tax audit | Section 44AB |
| Section 45 | Presumptive taxation (business) | Section 44AD |
| Section 46 | Presumptive taxation (professionals) | Section 44ADA |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 50 | Capital gains charging section | Section 45 |
| Section 51 | Mode of computation | Section 48 |
| Section 54 | Exemption on residential house | Section 54 |
| Section 55 | Exemption (similar to 54F) | Section 54F |
| Section 58 | Cost of acquisition | Section 55 |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 60 | Income taxable under other sources | Section 56 |
| Section 61 | Deductions allowed | Section 57 |
| Section 68 | Unexplained cash credits | Section 68 |
| Section 69 | Unexplained investments | Section 69 |
| Section 69A–69D | Unexplained money & assets | Sections 69A–69D |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 80 | Intra-head adjustment | Section 70 |
| Section 81 | Inter-head adjustment | Section 71 |
| Section 82 | Carry forward of business loss | Section 72 |
| Section 85 | Carry forward of capital loss | Section 74 |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 100 | Deduction for investments | Section 80C |
| Section 102 | NPS deduction | Section 80CCD |
| Section 103 | Healtd insurance | Section 80D |
| Section 105 | Education loan interest | Section 80E |
| Section 108 | Donations | Section 80G |
| Section 115 | Infrastructure undertakings | Section 80IA |
| Section 120 | Employment generation | Section 80JJAA |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 170 | TDS on salary | Section 192 |
| Section 172 | TDS on interest | Section 194A |
| Section 174 | TDS on contractors | Section 194C |
| Section 178 | TDS on professional fees | Section 194J |
| Section 200 | TCS provisions | Section 206C |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 210 | Return filing requirement | Section 139 |
| Section 215 | Self-assessment tax | Section 140A |
| Section 220 | Inquiry notice | Section 142(1) |
| Section 221 | Scrutiny assessment | Section 143(2) |
| Section 222 | Best judgment assessment | Section 144 |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 230 | Income escaping assessment | Section 147 |
| Section 231 | Reassessment notice | Section 148 |
| Section 232 | Inquiry before reopening | Section 148A |
| Section 240 | Rectification of the mistake | Section 154 |
| Section 260 | Revision by Commissioner | Section 263 |
| Section 261 | Revision in favour of the assessee | Section 264 |
| Section 300 | Penalty for underreporting | Section 270A |
| Section 302 | Penalty for unexplained income | Section 271AAC |
| Section 305 | Search-related penalty | Section 271AAB |
| Section 330 | Prosecution for tax evasion | Section 276C |
| Income-tax Act, 2025 | What the Section Covers | Parallel Section |
|---|---|---|
| Section 350 | Appeal to Commissioner (Appeals) | Section 246A |
| Section 355 | Appeal to ITAT | Section 253 |
| Section 360 | Appeal to High Court | Section 260A |
The Income-tax Act, 2025, introduces a new structure with renumbered and reorganised provisions, effective from 1 April 2026. While the section numbers have changed, most core principles of taxation continue in a revised format.
This master mapping guide helps you easily identify the corresponding provisions between the Income-tax Act, 1961, and the Income-tax Act, 2025.
You can use this page as a central reference point while interpreting specific sections under the new law.
