What is the new section number for Section 80C?

Section 80C of the Income Tax Act 1961 (covering life insurance, PPF, ELSS, and other specified investments) maps to Section 123 of the Income Tax Act 2025. The deduction limits and qualifying instruments remain substantially the same during the transition period.

When does the Income Tax Act 2025 come into effect?

The Income Tax Act 2025 (Act No. 14 of 2025) comes into effect on April 1, 2026. It applies to Assessment Year 2026-27 onwards. Income earned before April 1, 2026 will continue to be assessed under the Income Tax Act 1961.

What happened to TDS sections 192-196D?

The TDS provisions from Sections 192 through 196D of the 1961 Act have been reorganised under Sections 393 to 417 of the Income Tax Act 2025. The core obligations remain the same, but the numbering and grouping have been restructured for clarity. Use the section mapper to find the exact new section for each old TDS provision.

How are 819 sections reduced to 536 in the new Act?

The Income Tax Act 2025 reduces the total section count from 819 (including provisos and explanations in the 1961 Act) to 536 by merging overlapping provisions, eliminating redundant clauses, consolidating related deductions, and simplifying procedural sections. Many provisos and explanations have been absorbed into the main section text.

Which section should I cite for income earned before April 1, 2026?

For income earned before April 1, 2026, you should continue to cite sections from the Income Tax Act 1961. The 1961 Act remains applicable for all assessment years up to and including AY 2025-26. The new Act applies from AY 2026-27 onwards.

Is the Income Tax Act 2025 section mapper free?

Yes, itactmap.com is completely free to use. There are no subscriptions, sign-ups, or hidden charges. The tool is built for Indian Chartered Accountants and tax professionals to quickly map old section numbers to new ones during the transition.

What is the new section for capital gains (Section 45)?

Section 45 of the Income Tax Act 1961, which deals with capital gains chargeability, maps to Section 67 of the Income Tax Act 2025. Related capital gains provisions (Sections 46-55A) have also been reorganised under the new Act. Use the mapper to look up each specific section.

What happened to Section 80D health insurance deduction?

Section 80D of the 1961 Act (deduction for health insurance premiums and preventive health check-ups) maps to Section 124 under the Income Tax Act 2025. The basic structure of the deduction for medical insurance premiums has been retained.

What is the new section number for Section 10 exemptions?

Section 10 of the Income Tax Act 1961 (exemptions from total income) has been reorganised across multiple sections in the 2025 Act, primarily under Sections 11 through 15. Because the old Section 10 contained over 50 clauses, the new Act splits these into separate, focused sections. Use the mapper to find the exact new section for each clause.

How does the section mapper handle sections that have been removed?

When a section from the 1961 Act has been repealed or omitted in the 2025 Act, the mapper clearly indicates this with a 'Removed' or 'Omitted' status along with notes explaining why the provision was dropped and whether its subject matter has been absorbed into another section.

What is the new section for TDS on salary (Section 192)?

Section 192 of the Income Tax Act 1961, which governs TDS on salary payments, maps to Section 393 of the Income Tax Act 2025. Employers must begin using the new section reference for TDS certificates and returns from AY 2026-27.

Can I map multiple section numbers at once using the bulk mapper?

Yes. The bulk section mapper at itactmap.com/bulk lets you paste multiple section numbers (one per line) and map them all in a single click. You can then download the results as a PDF or Excel file for your working papers and records.

What is the new section for Section 139 (filing of returns)?

Section 139 of the Income Tax Act 1961, dealing with filing of income tax returns, maps to Section 263 under the Income Tax Act 2025. The filing obligations, due dates, and belated/revised return provisions have been carried forward with updated section references.

Is the mapping data sourced from the Official Gazette of India?

Yes. The section mapping data on itactmap.com is built from the Official Gazette of India publication of the Income Tax Act 2025 (Act No. 14 of 2025), cross-referenced with the Eighth Schedule correlation table provided by the government. The data is regularly verified and updated.

What is the new section for assessment and reassessment (Sections 147-153)?

The assessment and reassessment provisions from Sections 147 through 153 of the 1961 Act have been restructured under Sections 279 through 285 of the Income Tax Act 2025. The time limits and procedural requirements have been rationalised in the new Act.

Section 245 → Section 435 | itactmap.com

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245→435

RENUMBERED

Set off of refunds against tax remaining payable

When to Cite Which Section

Income up to Mar 31 2026: cite Section 245 (1961 Act). From Apr 1 2026: cite Section 435 (2025 Act). Pending proceedings: no change needed.

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Section 245 (IT Act 1961) maps to Section 435 (IT Act 2025)

Section 245 of the Income Tax Act 1961 (Set off of refunds against tax remaining payable) corresponds to Section 435 of the Income Tax Act 2025 (Refund set off). Change type: RENUMBERED.

Transition guidance: Income up to Mar 31 2026: cite Section 245 (1961 Act). From Apr 1 2026: cite Section 435 (2025 Act). Pending proceedings: no change needed.

Source: Official Gazette of India, August 21, 2025. Cross-verified with ICAI Tabular Mapping, TaxHeal, and EZTax. Last verified: March 2026.

Disclaimer: This mapping is for reference only and does not constitute legal or tax advice. Always verify with the official text of both Acts before citing in legal documents, tax returns, or court filings.