The Income-tax Act 2025 replaced the old 1961 Act from 1 April 2026 and renumbered almost every section. This free Income Tax Act 2025 section mapping tool lets you search a common old section, like 80C, 24 or 194C, and instantly see its new section number with a plain-language note. Search the whole list below, or read on for how the renumbering works.
Start typing an old section number or a topic. For sections outside this selection, use the official comparison linked below.
| Old section (1961) | What it covers | New section (2025) | Area |
|---|---|---|---|
| 2 | Definitions | 2 | Basics and definitions |
| 3 | Previous year | 3 | Basics and definitions |
| 4 | Charge of income-tax | 4 | Basics and definitions |
| 5 | Scope of total income | 5 | Basics and definitions |
| 6 | Residence in India | 6 | Basics and definitions |
| 9 | Income deemed to accrue or arise in India | 9 | Basics and definitions |
| 10 | Incomes not included in total income (exemptions) | 11 and relevant Schedules; salary items also in 19 | Basics and definitions |
| 14 | Heads of income | 13 | Basics and definitions |
| 14A | Expenditure incurred in relation to exempt income | 14 | Basics and definitions |
| 10(1) | Agricultural income is tax free | Schedule II | Exemptions (old Section 10) |
| 10(2A) | A partner's share of the firm's profit is tax free | Schedule III | Exemptions (old Section 10) |
| 10(10) | Gratuity received on retirement is exempt up to a limit | 19(1), Table 3 to 6 | Exemptions (old Section 10) |
| 10(10AA) | Leave encashment on retirement is exempt up to a limit | 19(1), Table 13 to 14 | Exemptions (old Section 10) |
| 10(10C) | Voluntary retirement (VRS) payout is exempt up to 5 lakh | 19(1), Table 12 | Exemptions (old Section 10) |
| 10(13A) | House Rent Allowance (HRA) is exempt up to a limit | Schedule III, Table 11 | Exemptions (old Section 10) |
| 15 | Salary that gets taxed | 15 | Salary and house property |
| 16 | Standard deduction and professional tax | 19 | Salary and house property |
| 17 | Meaning of salary, perquisites and profits in lieu of salary | 16, 17 and 18 | Salary and house property |
| 22 | Income from house property | 20 | Salary and house property |
| 23 | Annual value of a property | 21 | Salary and house property |
| 24 | Deductions from house property income including home loan interest | 22 | Salary and house property |
| 26 | Property owned by co-owners | 24 | Salary and house property |
| 27 | Meaning of owner of house property | 25 | Salary and house property |
| 28 | Income chargeable as business or profession | 26 | Business and profession |
| 29 | How business income is computed | 27 | Business and profession |
| 30 | Rent, rates, taxes, repairs and insurance for buildings | 28 | Business and profession |
| 31 | Repairs and insurance of machinery, plant and furniture | 28 | Business and profession |
| 32 | Depreciation on business assets | 33 | Business and profession |
| 36 | Other specific deductions (insurance, interest, bad debts etc.) | 28 to 32 and other applicable deduction provisions | Business and profession |
| 37 | General deduction for business expenses | 34 | Business and profession |
| 40 | Expenses not deductible (including TDS non-deduction) | 35 | Business and profession |
| 43B | Certain deductions allowed only on actual payment | 37 | Business and profession |
| 44AA | Maintenance of books of account | 62 | Business and profession |
| 44AB | Compulsory tax audit | 63 | Business and profession |
| 44AD | Presumptive taxation for small businesses | 58 | Business and profession |
| 44ADA | Presumptive taxation for professionals | 58 | Business and profession |
| 44AE | Presumptive taxation for goods carriage (transport) | 58 | Business and profession |
| 45 | Capital gains are taxable when you sell an asset | 67 | Capital gains |
| 47 | Transfers that are not treated as a sale | 70 | Capital gains |
| 48 | How to calculate the capital gain | 72 | Capital gains |
| 54 | Tax saving on selling a house and buying another | 82 | Capital gains |
| 54B | Tax saving on selling agricultural land | 83 | Capital gains |
| 54EC | Tax saving by investing in specified bonds | 85 | Capital gains |
| 54F | Tax saving on selling any asset and buying a house | 86 | Capital gains |
| 111A | Short-term capital gains tax on listed shares | 196 | Capital gains |
| 112A | Long-term capital gains tax on listed shares | 198 | Capital gains |
| 56 | Income from other sources | 92 | Other sources, rebate and tax rates |
| 57 | Deductions allowed against other-sources income | 93 | Other sources, rebate and tax rates |
| 87A | Rebate for small taxpayers | 156 | Other sources, rebate and tax rates |
| 89 | Relief for salary arrears or advance | 157 | Other sources, rebate and tax rates |
| 115BAC | New tax regime (concessional slabs) | 202 | Other sources, rebate and tax rates |
| 80C | Investments and savings (LIC, PPF, ELSS, tuition, home loan principal) | 123 | Deductions (Chapter VI-A, 80C etc.) |
| 80CCC | Contribution to pension funds | 123 | Deductions (Chapter VI-A, 80C etc.) |
| 80CCD(1) | Your own NPS contribution (within the overall limit) | 124 | Deductions (Chapter VI-A, 80C etc.) |
| 80CCD(1B) | Extra 50,000 NPS deduction | 124 | Deductions (Chapter VI-A, 80C etc.) |
| 80CCD(2) | Employer's NPS contribution for you | 124 | Deductions (Chapter VI-A, 80C etc.) |
| 80D | Health insurance premium and preventive check-ups | 126 | Deductions (Chapter VI-A, 80C etc.) |
| 80DD | Support for a disabled dependent | 127 | Deductions (Chapter VI-A, 80C etc.) |
| 80DDB | Treatment of specified serious illnesses | 128 | Deductions (Chapter VI-A, 80C etc.) |
| 80E | Interest on an education loan | 129 | Deductions (Chapter VI-A, 80C etc.) |
| 80G | Donations to charities and relief funds | 133 | Deductions (Chapter VI-A, 80C etc.) |
| 80GG | Rent paid when you get no HRA | 134 | Deductions (Chapter VI-A, 80C etc.) |
| 80GGA | Donations for scientific research or rural development | 135 | Deductions (Chapter VI-A, 80C etc.) |
| 80GGB | Donations to political parties by companies | 136 | Deductions (Chapter VI-A, 80C etc.) |
| 80GGC | Donations to political parties by individuals | 137 | Deductions (Chapter VI-A, 80C etc.) |
| 80TTA | Interest on savings account (under 60) | 153 | Deductions (Chapter VI-A, 80C etc.) |
| 80TTB | Interest income for senior citizens | 153 | Deductions (Chapter VI-A, 80C etc.) |
| 80U | Deduction for a person with a disability | 154 | Deductions (Chapter VI-A, 80C etc.) |
| 203A | Tax Deduction and Collection Account Number (TAN) | 397(1) | Trusts, PAN, TAN and cash rules |
| 139 | Return of income | 263 | Returns and assessment |
| 139(1) | Compulsory filing of return | 263 | Returns and assessment |
| 139(4) | Belated return (filing late) | 263 | Returns and assessment |
| 139(5) | Revised return (correcting a filed return) | 263 | Returns and assessment |
| 139(8A) | Updated return (ITR-U) | 263 | Returns and assessment |
| 140A | Self-assessment tax | 266 | Returns and assessment |
| 197 | Certificate for lower or nil TDS | 395(1) | TDS, TCS and advance tax |
| 201 | Failure to deduct or pay TDS (assessee in default) | 398 | TDS, TCS and advance tax |
| 203 | TDS certificate to the deductee (Form 16 / Form 16A) | 395(4) | TDS, TCS and advance tax |
| 207 | Liability to pay advance tax | 403 | TDS, TCS and advance tax |
| 208 | When advance tax is payable (Rs 10,000 threshold) | 404 | TDS, TCS and advance tax |
| 209 | Computation of advance tax | 405 | TDS, TCS and advance tax |
| 210 | Payment of advance tax and order by the Assessing Officer | 406 / 407 | TDS, TCS and advance tax |
| 211 | Instalments of advance tax and due dates | 408 | TDS, TCS and advance tax |
| 234A | Interest for late filing of the return | 423 | TDS, TCS and advance tax |
| 234B | Interest for non-payment or short payment of advance tax | 424 | TDS, TCS and advance tax |
| 234C | Interest for deferment (short payment) of advance tax instalments | 425 | TDS, TCS and advance tax |
| 234E | Late fee for filing TDS or TCS statements late | 427 | TDS, TCS and advance tax |
| 234F | Late fee for filing the income tax return late | 428 | TDS, TCS and advance tax |
| 192 | Salary | 392(1) | TDS and TCS |
| 192A | Early EPF withdrawal | 392(7) | TDS and TCS |
| 193 | Interest on securities | 393(1), Table Sl. No. 5(i) | TDS and TCS |
| 194 | Dividend | 393(1), Table Sl. No. 7 | TDS and TCS |
| 194A | Interest other than on securities | 393(1), Table Sl. No. 5(ii) and 5(iii) | TDS and TCS |
| 194B | Lottery, crossword and game winnings | 393(3), Table Sl. No. 1 | TDS and TCS |
| 194BA | Online game winnings | 393(3), Table Sl. No. 2 | TDS and TCS |
| 194BB | Horse race winnings | 393(3), Table Sl. No. 3 | TDS and TCS |
| 194C | Contractor and sub-contractor | 393(1), Table Sl. No. 6(i) | TDS and TCS |
| 194D | Insurance commission | 393(1), Table Sl. No. 1(i) | TDS and TCS |
| 194DA | Life insurance payout (taxable) | 393(1), Table Sl. No. 8(i) | TDS and TCS |
| 194G | Commission on lottery tickets | 393(3), Table Sl. No. 4 | TDS and TCS |
| 194H | Commission or brokerage | 393(1), Table Sl. No. 1(ii) | TDS and TCS |
| 194I | Rent | 393(1), Table Sl. No. 2(ii) | TDS and TCS |
| 194IA | Purchase of immovable property | 393(1), Table Sl. No. 3(i) | TDS and TCS |
| 194IB | Rent paid by an individual or HUF | 393(1), Table Sl. No. 2(i) | TDS and TCS |
| 194IC | Joint development agreement | 393(1), Table Sl. No. 3(ii) | TDS and TCS |
| 194J | Professional and technical fees | 393(1), Table Sl. No. 6(iii) | TDS and TCS |
| 194K | Mutual fund / unit income | 393(1), Table Sl. No. 4(i) | TDS and TCS |
| 194LA | Compensation on land acquisition | 393(1), Table Sl. No. 3(iii) | TDS and TCS |
| 194M | Contract or professional fee paid by an individual/HUF | 393(1), Table Sl. No. 6(ii) | TDS and TCS |
| 194N | Large cash withdrawal | 393(3), Table Sl. No. 5 | TDS and TCS |
| 194O | E-commerce sale | 393(1), Table Sl. No. 8(v) | TDS and TCS |
| 194Q | Purchase of goods | 393(1), Table Sl. No. 8(ii) | TDS and TCS |
| 194R | Business benefit or perquisite | 393(1), Table Sl. No. 8(iv) | TDS and TCS |
| 194S | Virtual digital asset (crypto) transfer | 393(1), Table Sl. No. 8(vi) | TDS and TCS |
| 194T | Salary, interest or commission to a partner | 393(3), Table Sl. No. 7 | TDS and TCS |
| 195 | Other sums chargeable to tax paid to a non-resident | 393(2), Table Sl. No. 17 | TDS and TCS |
| 206C | Tax collected at source (TCS) | Section 394(1) | TDS and TCS |
Why the Income Tax Act 2025 section mapping matters
For sixty years everyone quoted the same famous numbers: 80C for savings, 24 for home loan interest, 194C for contractor TDS. The 1961 Act had swollen past 800 sections with awkward insertions like 194A, 80CCD and 115BAC. The 2025 Act rewrites the same law into about 536 cleaner sections plus Schedules. The rules mostly stayed the same, but the numbers moved, so the old habit of quoting a section by memory no longer works.
The Act reorganises the law and subsequent amendments can change the rules. Salary deductions are in section 19, savings deductions in section 123 and house-property deductions in section 22. Salary and taxable EPF balance deductions sit in section 392; other TDS tables are in section 393. A matching section number does not by itself prove eligibility.
The four sections every deductor should learn first
If you deal with TDS or TCS, these four new sections replace a whole maze of old ones:
TDS on salary (old Section 192).
TDS on every non-salary payment (old 194 series). See our Section 393 tool.
TCS (old Section 206C). See our Section 394 tool.
Section 395: certificates. Forms 130, 131, 132 and 133 cover different TDS/TCS cases; quarterly statements have separate form numbers.
Popular old sections and their new numbers
Here are the ones people search for most, all confirmed against published concordances:
- 80C (savings and investments) becomes Section 123.
- 80D (health insurance) becomes Section 126.
- 24 (home loan interest) becomes Section 22.
- 45 (capital gains) becomes Section 67, with 112 and 112A becoming 197 and 198.
- 87A (rebate for small taxpayers) becomes Section 156.
- 139 (filing your return) becomes Section 263.
- 234F (late filing fee) becomes Section 428.
This finder contains selected mappings checked against the enacted Act. Unverified entries have been removed. For a provision outside this selection, use the Income Tax Department’s full section comparison and read the current Act and applicable year before using the result.
What is a Tax Year?
The old law used two names for time, the financial year (when you earned) and the assessment year (when you were taxed). The 2025 Act uses one word, the Tax Year. Tax Year 2026-27 runs from 1 April 2026 to 31 March 2027 and is the first year under the new Act.
Frequently asked questions
Is there an official Income Tax Act 2025 section mapping?
Yes. When the Income-tax Act 2025 replaced the 1961 Act from 1 April 2026, the government and professional bodies published a section-to-section correspondence. This page turns that mapping into a simple search: type an old section number and see the new one. For anything important, confirm the exact section on the official Act, linked below.
Why did the section numbers change?
The 1961 Act had grown to over 800 sections with many insertions like 194A, 115BAC and 80CCD. The 2025 Act rewrites the same law in a cleaner structure of about 536 sections and a set of Schedules, so the rules are easier to read. Most rules are the same; the numbers and some form names changed.
Did my tax actually change, or only the section number?
Renumbering is only one part of the transition. The Finance Act 2026 also changed some deadlines and rates, and the new Rules changed forms and some exemption computations. Check the applicable year and current provision rather than assuming every old rule is unchanged.
What is the new number for the popular sections?
Some common ones: 80C deductions are now Section 123, 80D health insurance is Section 126, home loan interest (old 24) is Section 22, the 87A rebate is Section 156, salary TDS (192) is Section 392 and non-salary TDS (194 series) is Section 393. Use the finder for other listed sections and the official comparison for the full Act.
How accurate is this finder?
This selection was checked against the enacted Act. It includes the resident, non-resident and special TDS tables, which have different serial numbers. Use the official comparison for sections not listed, and the applicable law for earlier-year returns.
Official source: Confirm any section on the new Act pages at incometax.gov.in.
Related tools: Section 393 TDS tool · Section 394 TCS tool · 194T calculator · Form 16 to Form 130
See all our free tax calculators and tools
For provisions outside this selection, use the full official comparison.
Sources: Official section comparison; Enacted Act as amended by Finance Act 2026.