# itactmap.com

> IT Act Section Mapper is a free tool that maps Income Tax Act 1961 section numbers to the new Income Tax Act 2025 sections. It covers all 819 sections of the 1961 Act mapped to the 536 sections of the 2025 Act.

## About

IT Act Section Mapper (https://itactmap.com) is an authoritative free tool built for Indian Chartered Accountants, tax professionals, lawyers, and taxpayers to instantly look up the new section number under the Income Tax Act 2025 for any section from the Income Tax Act 1961.

The Income Tax Act 2025 was passed by Parliament and published in the Official Gazette of India on August 21, 2025. It replaces the Income Tax Act 1961 for income earned from April 1, 2026 onwards (Assessment Year 2026-27). The 2025 Act reorganises 819 sections into 536 sections, consolidating many overlapping provisions and simplifying the structure.

## Key Facts

- The Income Tax Act 2025 replaces the Income Tax Act 1961
- 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 (for AY 2026-27)
- Income earned up to March 31, 2026: cite sections from the 1961 Act
- Income earned from April 1, 2026 onwards: cite sections from the 2025 Act
- 60+ TDS sections (192-196D) are consolidated into just 3 sections (392, 393, 394)
- "Previous Year" is renamed to "Tax Year" (Section 3)
- Data source: Official Gazette of India, August 21, 2025
- Cross-verified with ICAI Tabular Mapping, TaxHeal, and EZTax

## How to Cite Sections During the Transition Period

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

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

For pending proceedings and assessments:
- Check the transition provisions under the 2025 Act
- Some proceedings initiated under the 1961 Act will continue under its provisions

## Top 100 Most Commonly Searched Section Mappings

### Salary and Employment
- Section 15 (Salaries) -> Section 15
- Section 16 (Deductions from salaries, standard deduction) -> Section 16
- Section 17 (Salary, perquisite, profits in lieu of salary defined) -> Section 17
- Section 192 (TDS on salary) -> Section 392

### House Property
- Section 22 (Income from house property) -> Section 20
- Section 23 (Annual value how determined) -> Section 21
- Section 24 (Deductions from income from house property) -> Section 22

### Business and Profession
- Section 28 (Profits and gains of business or profession) -> Section 26
- Section 29 (Income from business - how computed) -> Section 27
- Section 32 (Depreciation) -> Section 33
- Section 35 (Scientific research expenditure) -> Section 45
- Section 36 (Other deductions) -> Section 29
- Section 37 (General deduction provision) -> Section 40
- Section 40 (Amounts not deductible) -> Section 41
- Section 43B (Certain deductions only on actual payment) -> Section 43
- Section 44 (Insurance business computation) -> Section 55
- Section 44AA (Maintenance of accounts) -> Section 62
- Section 44AB (Audit of accounts / Tax audit) -> Section 63
- Section 44AD (Presumptive taxation - business) -> Section 58
- Section 44ADA (Presumptive taxation - profession) -> Section 58
- Section 44AE (Presumptive taxation - goods carriages) -> Section 58

### Capital Gains
- Section 45 (Capital gains) -> Section 67
- Section 46 (Capital gains on distribution by companies) -> Section 68
- Section 47 (Transactions not regarded as transfer) -> Section 70
- Section 48 (Mode of computation of capital gains) -> Section 72
- Section 49 (Cost with reference to certain modes of acquisition) -> Section 73
- Section 50B (Slump sale capital gains) -> Section 76
- Section 50C (FMV for stamp duty purposes) -> Section 77
- Section 54 (LTCG exemption - reinvestment in residential house) -> Section 82
- Section 54B (LTCG exemption - agricultural land) -> Section 83
- Section 54D (LTCG exemption - compulsory acquisition) -> Section 84
- Section 54EC (LTCG exemption - specified bonds like NHAI/REC) -> Section 85
- Section 54F (LTCG exemption - reinvestment in house from other assets) -> Section 86
- Section 55 (Meaning of cost of improvement and cost of acquisition) -> Section 90
- Section 111A (Tax on STCG on equity shares with STT) -> Section 196
- Section 112 (Tax on LTCG - general) -> Section 197
- Section 112A (Tax on LTCG on equity with STT) -> Section 198

### Income from Other Sources
- Section 56 (Income from other sources) -> Section 92
- Section 57 (Deductions from other sources income) -> Section 93

### Deductions (Chapter VI-A)
- Section 80A (Deductions to be made in total income) -> Section 122
- Section 80C (Life insurance, PPF, ELSS, NSC, 5-year FD, etc.) -> Section 123
- Section 80CCC (Pension fund contribution) -> Section 123 (consolidated)
- Section 80CCD (NPS contribution deduction) -> Section 124
- Section 80CCE (Aggregate deduction limit under 80C/80CCC/80CCD) -> Section 125
- Section 80D (Health insurance premium deduction) -> Section 126
- Section 80DD (Maintenance of disabled dependant) -> Section 127
- Section 80DDB (Medical treatment of specified diseases) -> Section 128
- Section 80E (Education loan interest deduction) -> Section 129
- Section 80EE (Additional home loan interest - first home buyer) -> Section 130
- Section 80EEA (Home loan interest - affordable housing) -> Section 131
- Section 80EEB (Interest on loan for electric vehicle) -> Section 132
- Section 80G (Deduction for charitable donations) -> Section 133
- Section 80GG (Deduction for rent paid when no HRA) -> Section 134
- Section 80GGA (Donations for scientific research/rural development) -> Section 135
- Section 80JJAA (Employment of new employees) -> Section 138
- Section 80QQB (Royalty income of authors) -> Section 139
- Section 80RRB (Royalty on patents) -> Section 140
- Section 80TTA (Deduction on savings account interest) -> Section 153
- Section 80TTB (Deduction on deposit interest for senior citizens) -> Section 153 (consolidated)
- Section 80U (Deduction for person with disability) -> Section 154

### Tax Rates and Computation
- Section 87A (Rebate for resident individual) -> Section 156
- Section 115BAA (Domestic company concessional rate) -> Section 200
- Section 115BAB (New manufacturing company rate) -> Section 201
- Section 115BAC (Individual/HUF new tax regime, default from AY 2024-25) -> Section 202
- Section 115BAD (Co-operative society new rate) -> Section 203
- Section 115JB (Minimum Alternate Tax / MAT) -> Section 206

### Exemptions
- Section 10 (Incomes not included in total income) -> Section 11 (reorganized with Schedules II-VII)
- Section 13A (Political party income) -> Section 12

### Clubbing and Set-off
- Section 64 (Income of spouse, minor child, etc. - clubbing) -> Section 99
- Section 68 (Cash credits) -> Section 102
- Section 69 (Unexplained investments) -> Section 103
- Section 69C (Unexplained expenditure) -> Section 105
- Section 70 (Set off of loss - same head) -> Section 108
- Section 71 (Set off of loss - different head) -> Section 109
- Section 72 (Carry forward and set off of business losses) -> Section 112
- Section 74 (Capital losses - carry forward) -> Section 115

### Transfer Pricing
- Section 92 (Transfer pricing - income computation) -> Section 163
- Section 92A (Meaning of associated enterprise) -> Section 164
- Section 92B (Meaning of international transaction) -> Section 165
- Section 92C (Arm's length price computation) -> Section 166
- Section 92CA (Reference to TPO) -> Section 167
- Section 92CC (Advance pricing agreement) -> Section 169
- Section 92CE (Secondary adjustment) -> Section 171

### TDS (Tax Deducted at Source)
- Section 192 (TDS on salary) -> Section 392
- Section 193 (TDS on interest on securities) -> Section 393
- Section 194 (TDS on dividends) -> Section 393
- Section 194A (TDS on interest other than on securities) -> Section 393
- Section 194B (TDS on lottery/crossword winnings) -> Section 393
- Section 194C (TDS on payments to contractors) -> Section 393
- Section 194D (TDS on insurance commission) -> Section 393
- Section 194H (TDS on commission or brokerage) -> Section 393
- Section 194I (TDS on rent) -> Section 393
- Section 194IA (TDS on immovable property transfer) -> Section 393
- Section 194J (TDS on professional/technical fees) -> Section 393
- Section 194N (TDS on cash withdrawal) -> Section 393
- Section 194O (TDS on e-commerce participant) -> Section 393
- Section 194Q (TDS on purchase of goods) -> Section 393
- Section 194S (TDS on virtual digital assets / crypto) -> Section 393
- Section 195 (TDS on payments to non-residents) -> Section 394
- Section 206C (Tax collected at source / TCS) -> Section 394

### Assessment and Returns
- Section 139 (Return of income) -> Section 263
- Section 139A (Permanent account number / PAN) -> Section 262
- Section 140A (Self-assessment tax) -> Section 266
- Section 143 (Assessment) -> Section 269
- Section 144 (Best judgment assessment) -> Section 270
- Section 144B (Faceless assessment) -> Section 271
- Section 147 (Income escaping assessment / reassessment) -> Section 279
- Section 148 (Issue of notice for reassessment) -> Section 279 (consolidated)
- Section 154 (Rectification of mistake) -> Section 287
- Section 156 (Notice of demand) -> Section 288

### Interest and Penalties
- Section 234A (Interest for late return filing) -> Section 423
- Section 234B (Interest for advance tax default) -> Section 424
- Section 234C (Interest for advance tax deferment) -> Section 425
- Section 234F (Fee for late filing of return) -> Section 428
- Section 270A (Penalty for under-reporting income) -> Section 441
- Section 271 (Penalty for failure to furnish returns) -> Section 441 (consolidated)

### Appeals
- Section 246A (Appealable orders - CIT(A)) -> Section 356
- Section 250 (Appeal procedure - CIT(A)) -> Section 358
- Section 253 (Appeals to Appellate Tribunal) -> Section 361
- Section 260A (Appeal to High Court) -> Section 363
- Section 261 (Appeal to Supreme Court) -> Section 364

### Other Important Sections
- Section 1 (Short title, extent, commencement) -> Section 1
- Section 2 (Definitions) -> Section 2
- Section 3 (Previous year defined) -> Section 3 (renamed to "Tax Year")
- Section 4 (Charge of income-tax) -> Section 4
- Section 5 (Scope of total income) -> Section 5
- Section 6 (Residence in India) -> Section 6
- Section 9 (Income deemed to accrue or arise in India) -> Section 9
- Section 11 (Charitable/religious property income) -> Section 350
- Section 12A (Trust/institution registration conditions) -> Section 332
- Section 14 (Heads of income) -> Section 13
- Section 89 (Relief for salary in arrears) -> Section 157
- Section 90 (Double taxation relief / DTAA) -> Section 159
- Section 95 (GAAR - applicability) -> Section 182
- Section 132 (Search and seizure) -> Section 247
- Section 237 (Refunds) -> Section 431
- Section 269SS (Mode of taking loans or deposits) -> Section 185
- Section 285BA (Statement of financial transactions / SFT) -> Section 508
- Section 288 (Appearance by authorised representative) -> Section 515

## Major Structural Changes in the 2025 Act

1. TDS Consolidation: 60+ TDS sections (192 to 196D) reduced to 3 sections (392 for salary, 393 for residents, 394 for non-residents). TDS rates are now in Schedule XIX.

2. Presumptive Taxation Consolidation: Sections 44AD, 44ADA, 44AE consolidated into single Section 58.

3. Exemptions Reorganised: Section 10 (with 100+ clauses) reorganised into Section 11 with Schedules II-VII.

4. Penalty Consolidation: Multiple penalty sections (270A, 271, 271A, 271AAB, 271B, 271F, 272A, etc.) consolidated into Section 441.

5. Reassessment Consolidated: Sections 147, 148, 148A, 149, 150, 151 all consolidated into Section 279.

6. Previous Year -> Tax Year: The concept of "Previous Year" (Section 3 of 1961 Act) is renamed to "Tax Year" (Section 3 of 2025 Act).

7. Chapter VI-A Deductions Preserved: Most deductions under Chapter VI-A (80C, 80D, etc.) are retained with new section numbers in the range 122-154.

## 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 endpoint: POST https://itactmap.com/api/lookup (body: {"section": "80C"})
- OpenAPI spec: https://itactmap.com/api/openapi.json

## 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 Acts before citing in legal documents, tax returns, or court filings.

## Contact

- Website: https://itactmap.com
- Error reports: errors@itactmap.com
- Contact: contact@itactmap.com