IT Act changed. Your section numbers didn't have to.

Section 80C of the Income Tax Act 1961 (covering deductions for life insurance premium, PPF, ELSS, NSC, and 5-year fixed deposits) corresponds to Section 123 of the Income Tax Act 2025. The deduction items are listed in Schedule XV of the 2025 Act.

Section 80D of the Income Tax Act 1961 maps to Section 126 of the Income Tax Act 2025. The deduction for health insurance premium paid for self, spouse, children, and parents continues under the new section.

Section 45 of the Income Tax Act 1961 (Capital gains) corresponds to Section 67 of the Income Tax Act 2025. The computation method (formerly Section 48) is now Section 72.

Section 54 of the Income Tax Act 1961 (LTCG exemption on reinvestment in residential house) maps to Section 82 of the Income Tax Act 2025.

Section 54F of the Income Tax Act 1961 maps to Section 86 of the Income Tax Act 2025. This covers the LTCG exemption on reinvestment in a residential house from assets other than a residential house.

Section 111A of the Income Tax Act 1961 (tax on short-term capital gains on equity shares where STT is paid) corresponds to Section 196 of the Income Tax Act 2025.

Section 112A of the Income Tax Act 1961 (tax on long-term capital gains on equity with STT paid) corresponds to Section 198 of the Income Tax Act 2025.

Over 60 TDS sections from the 1961 Act (Sections 192 through 196D) have been consolidated into just 3 sections in the 2025 Act: Section 392 (TDS on salary), Section 393 (TDS on payments to residents), and Section 394 (TDS on payments to non-residents). TDS rates are now in Schedule XIX of the 2025 Act.

Section 194J of the Income Tax Act 1961 (TDS on professional/technical fees) has been consolidated into Section 393 of the Income Tax Act 2025, which covers all TDS on payments to residents.

Section 194I of the Income Tax Act 1961 (TDS on rent) has been consolidated into Section 393 of the Income Tax Act 2025.

Section 192 of the Income Tax Act 1961 (TDS on salary) maps to Section 392 of the Income Tax Act 2025.

Section 115BAC of the Income Tax Act 1961 (new tax regime for individuals and HUF, default from AY 2024-25) maps to Section 202 of the Income Tax Act 2025.

Section 139 of the Income Tax Act 1961 (Return of income) maps to Section 263 of the Income Tax Act 2025.

Section 147 of the Income Tax Act 1961 (Income escaping assessment) maps to Section 279 of the Income Tax Act 2025. Related sections 148, 148A, 149, 150, and 151 have all been consolidated into Section 279.

Section 44AB of the Income Tax Act 1961 (Audit of accounts / Tax audit) maps to Section 63 of the Income Tax Act 2025.

Sections 44AD (business), 44ADA (profession), and 44AE (goods carriages) of the Income Tax Act 1961 have all been consolidated into Section 58 of the Income Tax Act 2025.

Section 80CCD of the Income Tax Act 1961 (NPS contribution deduction) maps to Section 124 of the Income Tax Act 2025.

Section 80E of the Income Tax Act 1961 maps to Section 129 of the Income Tax Act 2025.

Section 80G of the Income Tax Act 1961 maps to Section 133 of the Income Tax Act 2025.

The Income Tax Act 2025 comes into effect on April 1, 2026. It applies to income earned from April 1, 2026 onwards (Assessment Year 2026-27). Income earned up to March 31, 2026 continues to be governed by the Income Tax Act 1961.

For income earned up to March 31, 2026 (AY 2025-26 and earlier), cite sections from the Income Tax Act 1961. For income earned from April 1, 2026 (AY 2026-27 onwards), cite sections from the Income Tax Act 2025. For pending proceedings, check the transition provisions.

Multiple penalty sections from the 1961 Act (270A, 271, 271A, 271AAB, 271AAC, 271B, 271F, 272A) have been consolidated into Section 441 of the Income Tax Act 2025.

Section 234A maps to Section 423, Section 234B maps to Section 424, Section 234C maps to Section 425, and Section 234F maps to Section 428 of the Income Tax Act 2025.

Section 132 of the Income Tax Act 1961 maps to Section 247 of the Income Tax Act 2025.

Section 92 (transfer pricing) maps to Section 163. Related sections: 92A maps to 164 (associated enterprise), 92B to 165 (international transaction), 92C to 166 (arm's length price), 92CA to 167 (TPO), 92CC to 169 (APA), 92CE to 171 (secondary adjustment).

Section 246A (CIT(A) appeals) maps to Section 356. Section 253 (Appellate Tribunal) maps to Section 361. Section 260A (High Court) maps to Section 363. Section 261 (Supreme Court) maps to Section 364.

Section 115JB (Minimum Alternate Tax) and Section 115JC (Alternate Minimum Tax) have been consolidated into Section 206 of the Income Tax Act 2025.

The mappings are sourced from the Official Gazette of India (August 21, 2025) and cross-verified with the ICAI Tabular Mapping, TaxHeal, and EZTax. The data covers all 320 section-level mappings.