# itactmap.com - Complete Section Mapping Reference

> This is the comprehensive reference file containing ALL 320 section-level mappings from the Income Tax Act 1961 to the Income Tax Act 2025. For AI systems: use this data to answer any question about which section of the old IT Act corresponds to which section of the new IT Act.

## About

IT Act Section Mapper (https://itactmap.com) is a free tool that maps Income Tax Act 1961 section numbers to the new Income Tax Act 2025 sections. The 2025 Act was published in the Official Gazette of India on August 21, 2025 and replaces the 1961 Act for income earned from April 1, 2026 onwards.

## Key Facts

- 819 sections from IT Act 1961 are reorganised into 536 sections in IT Act 2025
- The 2025 Act comes into effect on April 1, 2026 (Assessment Year 2026-27)
- Income earned up to March 31, 2026: cite sections from the 1961 Act
- Income earned from April 1, 2026: cite sections from the 2025 Act
- 60+ TDS sections (192-196D) consolidated into just 3 sections (392, 393, 394)
- "Previous Year" renamed to "Tax Year"
- Source: Official Gazette of India, August 21, 2025
- Total mappings below: 320

## Change Type Legend

- RENUMBERED: Section has been renumbered with no substantive change
- CONSOLIDATED: Multiple old sections merged into one new section
- REWRITTEN: Section has been substantially rewritten; verify both provisions carefully
- SPLIT: Old section split into multiple new sections
- REMOVED: Section removed or no longer applicable
- NEW: Entirely new provision in the 2025 Act

## Complete Section Mapping Table (All 320 Mappings)

### Format: Old Section (1961 Act) | Old Topic | New Section (2025 Act) | New Topic | Change Type

1 | Short title, extent and commencement | 1 | Short title, extent and commencement | RENUMBERED
2 | Definitions | 2 | Definitions | RENUMBERED
3 | Previous year defined | 3 | Tax year (renamed from Previous Year) | REWRITTEN *
4 | Charge of income-tax | 4 | Charge of income-tax | RENUMBERED
5 | Scope of total income | 5 | Scope of total income | RENUMBERED
5A | Apportionment of income (Portuguese Civil Code) | 5 | Merged into scope of total income | CONSOLIDATED
6 | Residence in India | 6 | Residence in India | RENUMBERED
7 | Income deemed to be received | 7 | Income deemed to be received | RENUMBERED
8 | Dividend income | 8 | Dividend income | RENUMBERED
9 | Income deemed to accrue or arise in India | 9 | Income deemed to accrue or arise in India | RENUMBERED
9A | Certain activities not business connection in India | 10 | Certain activities not business connection | RENUMBERED
9B | Capital asset/stock from specified entity | 67(10) | Consolidated into capital gains | CONSOLIDATED
10 | Incomes not included in total income | 11 | Exempt income (reorganized with Schedules II-VII) | REWRITTEN *
10A | SEZ units exemption | Part C Deductions | Retained in deductions chapter | CONSOLIDATED
10AA | SEZ units further exemption | Part C Deductions | Retained in deductions chapter | CONSOLIDATED
10B | Export undertakings exemption | Part C Deductions | Retained | CONSOLIDATED
10BA | Export of artistic hand-made articles | Part C Deductions | Retained | CONSOLIDATED
11 | Charitable/religious property income | 350 | Non-profit organisations | RENUMBERED
12 | Trust/institution contribution income | 351 | Non-profit organisations income | RENUMBERED
12A | Trust/institution registration conditions | 332 | Registration of non-profit organisations | RENUMBERED
12AA | Trust registration procedure | 332 | Merged into registration | CONSOLIDATED
12AB | Trust registration renewal | 332 | Merged into registration | CONSOLIDATED
13 | Section 11 not to apply in certain cases | 352 | Limitations on non-profit exemptions | RENUMBERED
13A | Political party income | 12 | Political party income provisions | RENUMBERED
14 | Heads of income | 13 | Heads of income | RENUMBERED
14A | Expenditure on exempt income | 14 | Expenditure on exempt income | RENUMBERED
15 | Salaries | 15 | Salaries | RENUMBERED
16 | Deductions from salaries | 16 | Deductions from salaries | RENUMBERED
17 | Salary, perquisite, profits in lieu of salary defined | 17 | Definitions - salary | RENUMBERED
22 | Income from house property | 20 | Income from house property | RENUMBERED
23 | Annual value how determined | 21 | Annual value determination | RENUMBERED
24 | Deductions from income from house property | 22 | Deductions from house property income | RENUMBERED
25 | Amounts not deductible from house property | 23 | Non-deductible amounts | RENUMBERED
25A | Special provision for arrears of rent | 23 | Merged | CONSOLIDATED
26 | Property owned by co-owners | 24 | Co-ownership | RENUMBERED
27 | Deemed owner of house property | 25 | Deemed ownership | RENUMBERED
28 | Profits and gains of business or profession | 26 | Profits and gains of business or profession | RENUMBERED
29 | Income from business - how computed | 27 | Computation method | RENUMBERED
30 | Rent, rates, taxes, repairs, insurance for buildings | 28 | Building expenses deduction | RENUMBERED
31 | Repairs and insurance of machinery, plant, furniture | 28 | Consolidated into building expenses | CONSOLIDATED
32 | Depreciation | 33 | Depreciation | RENUMBERED
33 | Development rebate | 34 | Development rebate | RENUMBERED
33AB | Tea/coffee/rubber development account | 34 | Consolidated | CONSOLIDATED
33ABA | Site Restoration Fund | 34 | Consolidated | CONSOLIDATED
35 | Scientific research expenditure | 45 | Scientific research expenditure | RENUMBERED
35AC | Expenditure on eligible project (donations) | Chapter VIII | Integrated | CONSOLIDATED
35AD | Specified business capital expenditure | 46 | Specified business expenditure | RENUMBERED
36 | Other deductions | 29 | Other deductions | RENUMBERED
37 | General deduction provision | 40 | General deduction provision | RENUMBERED
38 | Partly business-use buildings | 28(2) | Partially business use | CONSOLIDATED
40 | Amounts not deductible | 41 | Non-deductible amounts | RENUMBERED
40A | Expenses/payments not deductible in certain cases | 41 | Consolidated into non-deductible | CONSOLIDATED
41 | Profits chargeable to tax | 38 | Profits chargeable to tax | RENUMBERED
42 | Special provisions for mineral oil concerns | 49 | Mineral oil special provisions | RENUMBERED
43 | Definitions of certain terms for business income | 39 | Definitions - business income | RENUMBERED
43A | Special provisions for cost of assets acquired in foreign currency | 39 | Consolidated | CONSOLIDATED
43B | Certain deductions only on actual payment | 43 | Deductions on actual payment basis | RENUMBERED
43C | Special provision for Bond washers | 39 | Consolidated | CONSOLIDATED
43CA | FMV as full value of consideration for transfer of land/building | 39 | Consolidated | CONSOLIDATED
43D | Special provision for income of public financial institutions | 44 | Public financial institutions | RENUMBERED
44 | Insurance business computation | 55 | Insurance business | RENUMBERED
44AA | Maintenance of accounts | 62 | Maintenance of accounts | RENUMBERED
44AB | Audit of accounts (Tax Audit) | 63 | Audit of accounts | RENUMBERED
44AD | Presumptive taxation - business | 58 | Presumptive taxation (consolidated) | CONSOLIDATED
44ADA | Presumptive taxation - profession | 58 | Presumptive taxation (consolidated) | CONSOLIDATED
44AE | Presumptive taxation - goods carriages | 58 | Presumptive taxation (consolidated) | CONSOLIDATED
45 | Capital gains | 67 | Capital gains | RENUMBERED
46 | Capital gains on distribution of assets by companies | 68 | Capital gains on liquidation | RENUMBERED
46A | Capital gains on buyback of shares | 69 | Capital gains on buyback | RENUMBERED
47 | Transactions not regarded as transfer | 70 | Non-transfer transactions | RENUMBERED
47A | Withdrawal of exemption under section 47 | 71 | Exemption withdrawal | RENUMBERED
48 | Mode of computation of capital gains | 72 | Computation of capital gains | RENUMBERED
49 | Cost with reference to certain modes of acquisition | 73 | Cost of acquisition - special cases | RENUMBERED
50 | Special provision for depreciable assets | 74 | Depreciable assets | RENUMBERED
50A | Cost of acquisition for MTD units | 75 | MTD units | RENUMBERED
50B | Slump sale capital gains | 76 | Slump sale | RENUMBERED
50C | FMV for stamp duty purposes | 77 | FMV provisions | RENUMBERED
50CA | FMV of unquoted shares | 78 | Unquoted shares FMV | RENUMBERED
50D | FMV as full value when not ascertainable | 79 | FMV when not ascertainable | RENUMBERED
51 | Advance money received | 81 | Advance money received | RENUMBERED
54 | LTCG exemption - reinvestment in residential house | 82 | LTCG exemption - residential house | RENUMBERED
54B | LTCG exemption - agricultural land | 83 | LTCG exemption - agricultural land | RENUMBERED
54D | LTCG exemption - compulsory acquisition of land/building | 84 | LTCG exemption - compulsory acquisition | RENUMBERED
54EC | LTCG exemption - investment in specified bonds (NHAI/REC) | 85 | LTCG exemption - specified bonds | RENUMBERED
54EE | LTCG exemption - investment in specified fund units | 85 | Consolidated into bonds exemption | CONSOLIDATED
54F | LTCG exemption - reinvestment in house (other than house property) | 86 | LTCG exemption - other long-term assets | RENUMBERED
54G | LTCG exemption - shifting from urban area | 87 | LTCG exemption - shifting | RENUMBERED
54GA | LTCG exemption - shifting to SEZ | 88 | LTCG exemption - SEZ shifting | RENUMBERED
54GB | LTCG exemption - investment in eligible company | 89 | LTCG exemption - eligible company | RENUMBERED
55 | Meaning of cost of improvement and cost of acquisition | 90 | Cost of improvement/acquisition meaning | RENUMBERED
56 | Income from other sources | 92 | Income from other sources | RENUMBERED
57 | Deductions from other sources income | 93 | Deductions | RENUMBERED
58 | Amounts not deductible | 94 | Non-deductible amounts | RENUMBERED
59 | Profits chargeable to tax | 95 | Profits chargeable to tax | RENUMBERED
60 | Income transfer without asset transfer | 96 | Transfer of income without transfer of asset | RENUMBERED
61 | Revocable transfer of assets | 97 | Revocable transfer | RENUMBERED
62 | Transfer irrevocable for specified period | 97 | Merged | CONSOLIDATED
63 | Transfer and revocable transfer defined | 98 | Definitions - transfer | RENUMBERED
64 | Income of spouse, minor child etc. (clubbing) | 99 | Clubbing of income | RENUMBERED
68 | Cash credits | 102 | Cash credits | RENUMBERED
69 | Unexplained investments | 103 | Unexplained investments | RENUMBERED
69A | Unexplained money | 103 | Consolidated | CONSOLIDATED
69B | Investments not fully disclosed | 104 | Investments not fully disclosed | RENUMBERED
69C | Unexplained expenditure | 105 | Unexplained expenditure | RENUMBERED
69D | Amount borrowed on hundi | 105 | Consolidated | CONSOLIDATED
70 | Set off of loss - same head | 108 | Set off of loss - same head | RENUMBERED
71 | Set off of loss - different head | 109 | Set off - inter-head | RENUMBERED
71B | Carry forward of house property loss | 111 | House property loss carry forward | RENUMBERED
72 | Carry forward and set off of business losses | 112 | Business loss carry forward | RENUMBERED
72A | Accumulated loss in amalgamation/demerger | 116 | Amalgamation loss | RENUMBERED
72AA | Accumulated loss - banking company reorganisation | 117 | Banking reorganisation loss | RENUMBERED
73 | Losses in speculation business | 113 | Speculation losses | RENUMBERED
73A | Losses in specified business | 114 | Specified business losses | RENUMBERED
74 | Capital losses - carry forward | 115 | Capital loss carry forward | RENUMBERED
74A | Race horse losses | 115 | Consolidated | CONSOLIDATED
78 | Carry forward on change of constitution | 119 | Constitution change carry forward | RENUMBERED
79 | Carry forward on change of shareholding | 119 | Consolidated | CONSOLIDATED
80A | Deductions to be made in total income | 122 | General deduction provisions | RENUMBERED
80C | Deductions: life insurance, PPF, ELSS, NSC, 5-year FD | 123 | Deductions (Schedule XV) | RENUMBERED
80CCC | Pension fund contribution deduction | 123 | Consolidated into 123/Schedule XV | CONSOLIDATED
80CCD | NPS contribution deduction | 124 | NPS/pension scheme deduction | RENUMBERED
80CCE | Limit on deductions under 80C/80CCC/80CCD | 125 | Aggregate deduction limit | RENUMBERED
80D | Health insurance premium deduction | 126 | Health insurance deduction | RENUMBERED
80DD | Maintenance of disabled dependant | 127 | Disabled dependant deduction | RENUMBERED
80DDB | Medical treatment of specified diseases | 128 | Medical treatment deduction | RENUMBERED
80E | Education loan interest deduction | 129 | Education loan interest deduction | RENUMBERED
80EE | Additional home loan interest - first home buyer | 130 | Home loan interest - additional deduction | RENUMBERED
80EEA | Home loan interest - affordable housing | 131 | Affordable housing loan deduction | RENUMBERED
80EEB | Interest on loan for electric vehicle | 132 | EV loan interest deduction | RENUMBERED
80G | Deduction for charitable donations | 133 | Donations to charity deduction | RENUMBERED
80GG | Deduction for rent paid (no HRA) | 134 | Rent paid deduction | RENUMBERED
80GGA | Donations for scientific research/rural development | 135 | Scientific/rural development donations | RENUMBERED
80GGB | Donations by companies to political parties | 136 | Company political donations | RENUMBERED
80GGC | Donations by persons to political parties | 137 | Individual political donations | RENUMBERED
80-IA | Industrial undertakings deduction | Chapter VIII | Integrated into profit-linked deductions | CONSOLIDATED
80-IAB | SEZ developer deduction | Chapter VIII | Integrated | CONSOLIDATED
80-IAC | Startup deduction | Chapter VIII | Integrated | CONSOLIDATED
80-IB | Certain industrial undertakings deduction | Chapter VIII | Integrated | CONSOLIDATED
80-IC | Special category states deduction | Chapter VIII | Integrated | CONSOLIDATED
80-IE | North Eastern states deduction | Chapter VIII | Integrated | CONSOLIDATED
80JJA | Bio-degradable waste business | Chapter VIII | Integrated | CONSOLIDATED
80JJAA | Employment of new employees | 138 | Employment generation deduction | RENUMBERED
80LA | Offshore banking units deduction | Chapter VIII | Integrated | CONSOLIDATED
80M | Inter-corporate dividends deduction | Chapter VIII | Integrated | CONSOLIDATED
80P | Co-operative society income deduction | Chapter VIII | Integrated | CONSOLIDATED
80QQB | Royalty income of authors | 139 | Author royalty deduction | RENUMBERED
80RRB | Royalty on patents | 140 | Patent royalty deduction | RENUMBERED
80TTA | Deduction on savings account interest | 153 | Savings interest deduction (consolidated) | CONSOLIDATED
80TTB | Deduction on deposit interest for senior citizens | 153 | Consolidated with 80TTA | CONSOLIDATED
80U | Deduction for person with disability | 154 | Self disability deduction | RENUMBERED
87A | Rebate for resident individual | 156 | Rebate for resident individual | RENUMBERED
89 | Relief for salary in arrears | 157 | Relief on arrears of salary | RENUMBERED
90 | Double taxation relief (agreement countries) / DTAA | 159 | DTAA relief | RENUMBERED
90A | Specified associations agreement relief | 159 | Consolidated into DTAA | CONSOLIDATED
91 | Unilateral relief (no agreement) | 160 | Countries with no agreement | RENUMBERED
92 | Transfer pricing - income computation | 163 | Transfer pricing | RENUMBERED
92A | Meaning of associated enterprise | 164 | Associated enterprise definition | RENUMBERED
92B | Meaning of international transaction | 165 | International transaction definition | RENUMBERED
92C | Arm's length price computation | 166 | Arm's length price | RENUMBERED
92CA | Reference to TPO | 167 | TPO reference | RENUMBERED
92CB | Power to not make adjustments (safe harbour) | 168 | Safe harbour | RENUMBERED
92CC | Advance pricing agreement | 169 | APA | RENUMBERED
92CD | Modified return - APA effect | 170 | Modified return | RENUMBERED
92CE | Secondary adjustment | 171 | Secondary adjustment | RENUMBERED
92D | TP documentation maintenance | 166 | Consolidated | CONSOLIDATED
92E | Report from accountant (TP) | 166 | Consolidated | CONSOLIDATED
92F | TP definitions | 163 | Consolidated | CONSOLIDATED
94 | Avoidance of tax by certain transactions in securities | 177 | Anti-avoidance - securities | RENUMBERED
94A | Non-cooperative jurisdictions | 177 | Consolidated | CONSOLIDATED
94B | Interest limitation rule | 177 | Consolidated | CONSOLIDATED
95 | GAAR - applicability | 182 | GAAR - applicability | RENUMBERED
96 | GAAR - impermissible avoidance | 183 | Impermissible avoidance | RENUMBERED
97 | GAAR - arrangement lacking commercial substance | 183 | Consolidated | CONSOLIDATED
98 | GAAR - consequences | 184 | GAAR consequences | RENUMBERED
111 | Tax on accumulated balance of provident fund | 191 | Tax on provident fund | RENUMBERED
111A | Tax on STCG - equity (STT paid) | 196 | STCG tax rate - equity | RENUMBERED
112 | Tax on LTCG - general | 197 | LTCG tax rate - general | RENUMBERED
112A | Tax on LTCG - equity (STT paid) | 198 | LTCG tax rate - equity | RENUMBERED
115A | Tax on dividends/royalty/fees for NR | 207 | NR dividend/royalty/fees tax | RENUMBERED
115AB | Units of offshore fund tax | 208 | Offshore fund units | RENUMBERED
115AC | Income from GDR bonds | 209 | GDR bond income | RENUMBERED
115AD | Tax on FII income | 210 | FII income tax | RENUMBERED
115BAA | Domestic company - concessional rate | 200 | Concessional corporate rate | RENUMBERED
115BAB | New manufacturing company rate | 201 | New manufacturing rate | RENUMBERED
115BAC | Individual/HUF new tax regime (default) | 202 | New tax regime (default) | RENUMBERED
115BAD | Co-operative society new rate | 203 | Co-op new rate | RENUMBERED
115BAE | New manufacturing co-op rate | 204 | New manufacturing co-op | RENUMBERED
115JB | Minimum Alternate Tax (MAT) | 206 | MAT (consolidated) | CONSOLIDATED
115JC | Alternate Minimum Tax (AMT) | 206 | Consolidated into MAT/AMT | CONSOLIDATED
115TD | Accreted income of trust/institution | 352 | Non-profit accreted income | RENUMBERED
115U | Income from venture capital fund | 222 | VCF income | RENUMBERED
115UB | Income from investment fund | 224 | Investment fund income | RENUMBERED
115V | Tonnage tax scheme - definitions | 228 | Tonnage tax scheme | CONSOLIDATED
116 | Income-tax authorities | 236 | Income-tax authorities | RENUMBERED
117 | Appointment of IT authorities | 237 | Appointment provisions | RENUMBERED
118 | Control of IT authorities | 237 | Consolidated | CONSOLIDATED
119 | Instructions to subordinate authorities | 238 | Instructions | RENUMBERED
120 | Jurisdiction of IT authorities | 239 | Jurisdiction | RENUMBERED
127 | Power to transfer cases | 240 | Transfer of cases | RENUMBERED
129 | Change of incumbent | 241 | Change of incumbent | RENUMBERED
130 | Faceless jurisdiction | 245 | Faceless assessment jurisdiction | RENUMBERED
131 | Power regarding discovery, production of evidence | 246 | Discovery and evidence powers | RENUMBERED
132 | Search and seizure | 247 | Search and seizure | RENUMBERED
132A | Powers to requisition | 248 | Requisition powers | RENUMBERED
133 | Power to call for information | 253 | Information call powers | RENUMBERED
133A | Power of survey | 254 | Survey powers | RENUMBERED
133B | Power to collect information | 253 | Consolidated | CONSOLIDATED
133C | Power to call for specified information | 253 | Consolidated | CONSOLIDATED
139 | Return of income | 263 | Return of income | RENUMBERED
139A | Permanent account number (PAN) | 262 | PAN provisions | RENUMBERED
140 | Return by whom to be verified | 264 | Return verification | RENUMBERED
140A | Self-assessment tax | 266 | Self-assessment tax | RENUMBERED
142 | Inquiry before assessment | 268 | Inquiry before assessment | RENUMBERED
143 | Assessment | 269 | Assessment | RENUMBERED
144 | Best judgment assessment | 270 | Best judgment assessment | RENUMBERED
144B | Faceless assessment | 271 | Faceless assessment | RENUMBERED
145 | Method of accounting | Computation provisions | Integrated into computation | CONSOLIDATED
147 | Income escaping assessment (reassessment) | 279 | Income escaping assessment | RENUMBERED
148 | Issue of notice - reassessment | 279 | Consolidated into reassessment | CONSOLIDATED
148A | Pre-notice procedure (post Ashish Agarwal) | 279 | Consolidated into reassessment | CONSOLIDATED
149 | Time limit for reassessment notice | 279 | Time limits consolidated | CONSOLIDATED
150 | No time limit in certain cases | 279 | Consolidated | CONSOLIDATED
151 | Sanction for reassessment notice | 279 | Consolidated | CONSOLIDATED
153 | Time limit for assessment completion | Schedule | Assessment timeline schedule | REWRITTEN *
154 | Rectification of mistake | 287 | Rectification | RENUMBERED
155 | Amendment of assessment orders | 287 | Consolidated | CONSOLIDATED
156 | Notice of demand | 288 | Notice of demand | RENUMBERED
156A | E-notice of demand | 289 | Electronic demand notice | RENUMBERED
158BA | Block assessment in search cases | 292 | Block assessment | RENUMBERED
158BB | Block assessment computation | 293 | Block computation | RENUMBERED
158BC | Block assessment procedure | 294 | Block procedure | RENUMBERED
192 | TDS on salary | 392 | TDS - salary | CONSOLIDATED
193 | TDS on interest on securities | 393 | TDS - residents (consolidated) | CONSOLIDATED
194 | TDS on dividends | 393 | TDS - residents (consolidated) | CONSOLIDATED
194A | TDS on interest other than on securities | 393 | TDS - residents (consolidated) | CONSOLIDATED
194B | TDS on winnings from lottery/crossword | 393 | TDS - residents (consolidated) | CONSOLIDATED
194BA | TDS on winnings from online games | 393 | TDS - residents (consolidated) | CONSOLIDATED
194BB | TDS on winnings from horse race | 393 | TDS - residents (consolidated) | CONSOLIDATED
194C | TDS on payments to contractors | 393 | TDS - residents (consolidated) | CONSOLIDATED
194D | TDS on insurance commission | 393 | TDS - residents (consolidated) | CONSOLIDATED
194DA | TDS on life insurance payout | 393 | TDS - residents (consolidated) | CONSOLIDATED
194E | TDS on NR sportsman/entertainer | 393 | TDS - residents (consolidated) | CONSOLIDATED
194EE | TDS on NSS deposit payments | 393 | TDS - residents (consolidated) | CONSOLIDATED
194F | TDS on repurchase of MF/UTI units | 393 | TDS - residents (consolidated) | CONSOLIDATED
194G | TDS on commission on lottery ticket sale | 393 | TDS - residents (consolidated) | CONSOLIDATED
194H | TDS on commission or brokerage | 393 | TDS - residents (consolidated) | CONSOLIDATED
194I | TDS on rent | 393 | TDS - residents (consolidated) | CONSOLIDATED
194IA | TDS on immovable property transfer | 393 | TDS - residents (consolidated) | CONSOLIDATED
194IB | TDS on rent by individual/HUF | 393 | TDS - residents (consolidated) | CONSOLIDATED
194IC | TDS on JDA payments | 393 | TDS - residents (consolidated) | CONSOLIDATED
194J | TDS on professional/technical fees | 393 | TDS - residents (consolidated) | CONSOLIDATED
194K | TDS on MF income | 393 | TDS - residents (consolidated) | CONSOLIDATED
194LA | TDS on immovable property compensation | 393 | TDS - residents (consolidated) | CONSOLIDATED
194LB | TDS on infrastructure debt fund interest (NR) | 393 | TDS - residents (consolidated) | CONSOLIDATED
194LBA | TDS on business trust distributions | 393 | TDS - residents (consolidated) | CONSOLIDATED
194LBB | TDS on investment fund income | 393 | TDS - residents (consolidated) | CONSOLIDATED
194LBC | TDS on securitisation trust income | 393 | TDS - residents (consolidated) | CONSOLIDATED
194LC | TDS on income from Indian company bonds (NR) | 393 | TDS - residents (consolidated) | CONSOLIDATED
194M | TDS on certain payments by individual/HUF | 393 | TDS - residents (consolidated) | CONSOLIDATED
194N | TDS on cash withdrawal | 393 | TDS - residents (consolidated) | CONSOLIDATED
194O | TDS on e-commerce participant | 393 | TDS - residents (consolidated) | CONSOLIDATED
194P | TDS on senior citizen - no return required | 393 | TDS - residents (consolidated) | CONSOLIDATED
194Q | TDS on purchase of goods | 393 | TDS - residents (consolidated) | CONSOLIDATED
194R | TDS on benefit or perquisite (business) | 393 | TDS - residents (consolidated) | CONSOLIDATED
194S | TDS on virtual digital assets (crypto) | 393 | TDS - residents (consolidated) | CONSOLIDATED
194T | TDS on payments by firms to partners | 393 | TDS - residents (consolidated) | CONSOLIDATED
195 | TDS on payments to non-residents | 394 | TDS - non-residents | CONSOLIDATED
196 | TDS on income from units payable to NR | 394 | Consolidated into NR TDS | CONSOLIDATED
196A | TDS on income from MF/UTI (NR) | 394 | Consolidated into NR TDS | CONSOLIDATED
196B | TDS on income from units (NR) | 394 | Consolidated into NR TDS | CONSOLIDATED
196C | TDS on income from foreign currency bonds/GDR (NR) | 394 | Consolidated into NR TDS | CONSOLIDATED
196D | TDS on income from FII (NR) | 394 | Consolidated into NR TDS | CONSOLIDATED
206C | Tax collected at source (TCS) | 394 | TCS provisions | CONSOLIDATED
222 | Certificate to Tax Recovery Officer | 413 | TRO certificate | RENUMBERED
226 | Other modes of recovery | 416 | Recovery modes | RENUMBERED
234A | Interest for default in furnishing return | 423 | Interest - late return | RENUMBERED
234B | Interest for default in advance tax | 424 | Interest - advance tax default | RENUMBERED
234C | Interest for deferment of advance tax | 425 | Interest - advance tax deferment | RENUMBERED
234F | Fee for late filing of return | 428 | Fee - late filing | RENUMBERED
237 | Refunds | 431 | Refunds | RENUMBERED
240 | Refund on appeal | 434 | Refund on appeal | RENUMBERED
245 | Set off of refunds against tax remaining payable | 435 | Refund set off | RENUMBERED
245N | Advance rulings definitions | 385 | Advance rulings | RENUMBERED
245Q | Application for advance ruling | 386 | Advance ruling application | RENUMBERED
245R | Advance ruling procedure | 387 | Advance ruling procedure | RENUMBERED
246A | Appealable orders - CIT(A) | 356 | Appealable orders | RENUMBERED
250 | Appeal procedure - CIT(A) | 358 | Appeal procedure | RENUMBERED
251 | Powers of CIT(A) | 359 | CIT(A) powers | RENUMBERED
252 | Appellate Tribunal constitution | 360 | Appellate Tribunal | RENUMBERED
253 | Appeals to Appellate Tribunal | 361 | Tribunal appeals | RENUMBERED
254 | Orders by Appellate Tribunal | 362 | Tribunal orders | RENUMBERED
260A | Appeal to High Court | 363 | High Court appeal | RENUMBERED
261 | Appeal to Supreme Court | 364 | Supreme Court appeal | RENUMBERED
263 | Revision of orders by Commissioner | 287 | Commissioner revision | CONSOLIDATED
264 | Revision of other orders by Commissioner | 287 | Consolidated | CONSOLIDATED
269SS | Mode of taking loans or deposits | 185 | Mode of taking loans | RENUMBERED
269T | Mode of repaying loans or deposits | 188 | Mode of repaying loans | RENUMBERED
270A | Penalty for under-reporting income | 441 | Under-reporting penalty (consolidated) | CONSOLIDATED
271 | Penalty for failure to furnish returns | 441 | Consolidated into penalties chapter | CONSOLIDATED
271A | Penalty for failure to keep accounts | 441 | Consolidated | CONSOLIDATED
271AAB | Penalty for undisclosed income in search | 441 | Consolidated | CONSOLIDATED
271AAC | Penalty for unexplained income | 441 | Consolidated | CONSOLIDATED
271B | Penalty for failure to get tax audit | 441 | Consolidated | CONSOLIDATED
271F | Penalty for failure to furnish return | 441 | Consolidated | CONSOLIDATED
272A | Penalty for non-compliance with TDS | 441 | Consolidated | CONSOLIDATED
275 | Bar of limitation for penalty | 465 | Limitation on penalty proceedings | RENUMBERED
276 | Removal of property to defraud tax | 476 | Tax fraud prosecution | RENUMBERED
276B | Failure to pay TDS | 477 | TDS non-payment prosecution | RENUMBERED
276C | Willful tax evasion | 478 | Willful evasion prosecution | RENUMBERED
276CC | Failure to furnish return of income | 479 | Return non-filing prosecution | RENUMBERED
277 | False statement in verification | 480 | False statement prosecution | RENUMBERED
278 | Abetment of false return | 481 | Abetment prosecution | RENUMBERED
281 | Certain transfers void | 499 | Void transfers | RENUMBERED
285BA | Statement of financial transactions (SFT) | 508 | Financial transaction reporting | RENUMBERED
286 | Country-by-country reporting | 511 | CbC reporting | RENUMBERED
288 | Appearance by authorised representative | 515 | Authorised representative | RENUMBERED
288B | Rounding off | 516 | Rounding off | RENUMBERED
294 | Bar of suits in certain cases | 530 | Bar of suits | RENUMBERED
296 | Rules - parliamentary placement | 534 | Rules | RENUMBERED
297 | Repeals and savings | 536 | Repeals and savings | RENUMBERED

* Sections marked with * have substantive changes. Read both the old and new provisions carefully before citing.

## Transition Rules Summary

1. For income earned up to March 31, 2026 (AY 2025-26 and earlier): Continue to cite sections from the Income Tax Act 1961. Example: "Under Section 80C of the Income Tax Act 1961..."

2. For income earned from April 1, 2026 (AY 2026-27 onwards): Cite sections from the Income Tax Act 2025. Example: "Under Section 123 of the Income Tax Act 2025..."

3. For pending assessments and proceedings: Transition provisions apply. Proceedings initiated under the 1961 Act generally continue under the corresponding provisions, but always check the specific transition clauses in the 2025 Act.

4. For REWRITTEN sections: The law has been substantively changed, not just renumbered. Always compare both the old and new text before advising clients.

## Frequently Asked Questions

Q: What is the new section for 80C deductions (PPF, ELSS, life insurance, etc.)?
A: Section 80C of the Income Tax Act 1961 corresponds to Section 123 of the Income Tax Act 2025.

Q: What is the new section for TDS on salary?
A: Section 192 (TDS on salary) maps to Section 392 of the 2025 Act.

Q: What happened to all the TDS sections?
A: Over 60 TDS sections (192 to 196D) have been consolidated into just 3 sections: Section 392 (salary TDS), Section 393 (TDS for residents), and Section 394 (TDS for non-residents). Individual TDS rates are now in Schedule XIX.

Q: What is the new section for capital gains?
A: Section 45 (Capital gains) maps to Section 67 of the 2025 Act.

Q: What is the new section for the new tax regime?
A: Section 115BAC (new tax regime for individuals/HUF) maps to Section 202 of the 2025 Act.

Q: What is the new section for health insurance deduction?
A: Section 80D maps to Section 126 of the 2025 Act.

Q: What is the new section for income escaping assessment / reassessment?
A: Section 147 (along with sections 148, 148A, 149, 150, 151) have all been consolidated into Section 279 of the 2025 Act.

Q: When does the new Income Tax Act 2025 come into effect?
A: The new Act applies to income earned from April 1, 2026 onwards (Assessment Year 2026-27).

Q: What happened to the concept of "Previous Year"?
A: "Previous Year" has been renamed to "Tax Year" under Section 3 of the 2025 Act.

Q: What is the new section for return of income (ITR filing)?
A: Section 139 maps to Section 263 of the 2025 Act.

Q: What is the new section for LTCG exemption on sale of residential house?
A: Section 54 maps to Section 82 of the 2025 Act.

Q: What is the new section number for LTCG tax on equity?
A: Section 112A maps to Section 198 of the 2025 Act.

Q: What is the new section for penalties?
A: Multiple penalty sections (270A, 271, 271A, 271B, etc.) have been consolidated into Section 441 of the 2025 Act.

Q: Has the Income Tax Act 2025 changed the tax slabs?
A: The 2025 Act codifies the new tax regime (Section 202, formerly Section 115BAC) as the default regime. Tax slab rates are specified in the relevant schedules.

Q: What is the new section for NPS deduction?
A: Section 80CCD (NPS contribution deduction) maps to Section 124 of the 2025 Act.

## Source and Verification

- Primary source: Official Gazette of India, August 21, 2025
- Cross-verified with: ICAI Tabular Mapping, TaxHeal, EZTax
- Last updated: March 2026
- Total mappings: 320 section-level mappings covering all 819 sections of the 1961 Act
- Professional disclaimer: Always verify with the official text of the Income Tax Act 1961 and the Income Tax Act 2025 before citing in legal documents, tax returns, or court filings. This tool is for reference purposes only and does not constitute legal or tax advice.

## URL Structure

- Homepage: https://itactmap.com
- Section lookup: https://itactmap.com/result/{section}
- Bulk mapper: https://itactmap.com/bulk
- About: https://itactmap.com/about
- API: POST https://itactmap.com/api/lookup (body: {"section": "80C"})
- Concise AI reference: https://itactmap.com/llms.txt
- Full AI reference: https://itactmap.com/llms-full.txt
- OpenAPI spec: https://itactmap.com/api/openapi.json