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 type any 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.
This particular mapping is not yet fully confirmed. Please confirm the exact section on the official Act before you rely on it.
Start typing an old section number or a topic. The table below filters as you type. Rows marked verify are not yet fully confirmed.
| 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 |
| 5A | Apportionment of income between spouses (Portuguese Civil Code) | 10 | Basics and definitions |
| 6 | Residence in India | 6 | Basics and definitions |
| 7 | Income deemed to be received | 7 | Basics and definitions |
| 8 | Dividend income | 7 | Basics and definitions |
| 9 | Income deemed to accrue or arise in India | 9 | Basics and definitions |
| 9B | Income on receipt of capital asset or stock in trade by partner from firm | 8 verify | Basics and definitions |
| 10 | Incomes not included in total income (exemptions) | 11 | 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 | Exemptions (old Section 10) |
| 10(10AA) | Leave encashment on retirement is exempt up to a limit | 19 | Exemptions (old Section 10) |
| 10(10C) | Voluntary retirement (VRS) payout is exempt up to 5 lakh | 19 | Exemptions (old Section 10) |
| 10(10D) | Life insurance maturity or death proceeds are tax free | Schedule II | Exemptions (old Section 10) |
| 10(11) | Statutory Provident Fund and PPF payouts are tax free | Schedule II | Exemptions (old Section 10) |
| 10(12) | Recognised Provident Fund accumulated balance is tax free | Schedule II | Exemptions (old Section 10) |
| 10(13A) | House Rent Allowance (HRA) is exempt up to a limit | Schedule III | Exemptions (old Section 10) |
| 10(14) | Special allowances for duty or personal expenses are exempt | Schedule III | Exemptions (old Section 10) |
| 10(23C) | Income of certain educational and medical institutions is exempt | Schedule II verify | Exemptions (old Section 10) |
| 10(38) | Old full exemption for long term capital gain on listed shares | 198 | Exemptions (old Section 10) |
| 10AA | Tax holiday deduction for units in a Special Economic Zone (SEZ) | 144 | 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 |
| 25 | Arrears of rent and unrealised rent | 23 | 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 |
| 35 | Deduction for expenditure on scientific research | 45 | Business and profession |
| 36 | Other specific deductions (insurance, interest, bad debts etc.) | 32 | 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 |
| 40A(3) | Disallowance of cash expenditure over the limit | 36 | 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 |
| 46 | Assets distributed when a company is wound up | 68 | Capital gains |
| 46A | Buy-back of shares by a company | 69 | Capital gains |
| 47 | Transfers that are not treated as a sale | 70 | Capital gains |
| 48 | How to calculate the capital gain | 72 | Capital gains |
| 49 | Cost of an asset you received without buying it | 73 | Capital gains |
| 50 | Capital gain on business assets you claimed depreciation on | 74 | Capital gains |
| 50B | Selling a whole business unit as one lot (slump sale) | 77 | Capital gains |
| 50C | Using the stamp-duty value for property sales | 78 | Capital gains |
| 50CA | Using fair value for unlisted shares | 79 | Capital gains |
| 50D | Fair value when the sale price cannot be worked out | 80 | Capital gains |
| 51 | Advance money forfeited on a failed sale | 81 | 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 |
| 54D | Tax saving when land is compulsorily acquired | 84 | Capital gains |
| 54EC | Tax saving by investing in specified bonds | 85 | Capital gains |
| 54EE | Tax saving by investing in a notified startup fund | not carried forward verify | Capital gains |
| 54F | Tax saving on selling any asset and buying a house | 86 | Capital gains |
| 54G | Tax saving on shifting a factory out of a city | 87 | Capital gains |
| 54GA | Tax saving on shifting a factory to a SEZ | 88 | Capital gains |
| 54GB | Tax saving on selling a house to fund a startup | 89 verify | Capital gains |
| 55 | Meaning of cost of acquisition and cost of improvement | 90 | Capital gains |
| 55A | Referring a valuation to a Valuation Officer | 91 | 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 |
| 58 | Amounts not deductible from other-sources income | 94 | Other sources, rebate and tax rates |
| 59 | Profits chargeable to tax (recovery of earlier deductions) | 95 | 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 |
| 115BAA | Concessional 22% tax for domestic companies | 200 | Other sources, rebate and tax rates |
| 115BAB | Concessional 15% tax for new manufacturing companies | 201 | Other sources, rebate and tax rates |
| 115BAC | New tax regime (concessional slabs) | 202 | Other sources, rebate and tax rates |
| 115H | Continued concessional tax for NRIs who become residents | 217 | Other sources, rebate and tax rates |
| 115JB | Minimum Alternate Tax (MAT) | 206 | Other sources, rebate and tax rates |
| 115JC | Alternate Minimum Tax (AMT) for non-company taxpayers | 206 | 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.) |
| 80CCE | Overall 1.5 lakh cap on 80C, 80CCC and 80CCD(1) | 123 | 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.) |
| 80EE | Extra interest on a first home loan | 130 | Deductions (Chapter VI-A, 80C etc.) |
| 80EEA | Extra interest on affordable-housing home loan | 131 | Deductions (Chapter VI-A, 80C etc.) |
| 80EEB | Interest on an electric vehicle loan | 132 | 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.) |
| 80IA | Profits of infrastructure undertakings | 138 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80IAC | Tax holiday for eligible start-ups | 140 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80IB | Profits of certain industrial undertakings | 141 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80IBA | Profits from affordable-housing projects | 142 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80JJAA | Deduction for hiring new employees | 146 | Deductions (Chapter VI-A, 80C etc.) |
| 80LA | Deduction for offshore banking and IFSC units | 147 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80M | Deduction for inter-company dividends | 148 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80P | Deduction for co-operative societies | 149 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80QQB | Royalty income of authors | 151 verify | Deductions (Chapter VI-A, 80C etc.) |
| 80RRB | Royalty income on patents | 152 verify | 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.) |
| 11 | Income of charitable or religious trust used for its purpose is exempt | 335 | Trusts, PAN, TAN and cash rules |
| 11(2) | Accumulation of trust income for future application | 342 | Trusts, PAN, TAN and cash rules |
| 12 | Voluntary contributions (donations) received by a trust treated as income | 335 | Trusts, PAN, TAN and cash rules |
| 12A | Conditions for a trust to claim tax exemption (registration requirement) | 332 | Trusts, PAN, TAN and cash rules |
| 12AB | Procedure for fresh and renewed registration of a trust | 332 | Trusts, PAN, TAN and cash rules |
| 13 | Situations where a trust loses its tax exemption | 337 | Trusts, PAN, TAN and cash rules |
| 139A | Permanent Account Number (PAN) | 262 | Trusts, PAN, TAN and cash rules |
| 139AA | Quoting Aadhaar and linking Aadhaar with PAN | 262 | Trusts, PAN, TAN and cash rules |
| 203A | Tax Deduction and Collection Account Number (TAN) | 397 | Trusts, PAN, TAN and cash rules |
| 269SS | No cash acceptance of loans or deposits of Rs 20,000 or more | 185 | Trusts, PAN, TAN and cash rules |
| 269ST | No cash receipt of Rs 2 lakh or more from a person | 186 | Trusts, PAN, TAN and cash rules |
| 269T | No cash repayment of loans or deposits of Rs 20,000 or more | 188 | 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 |
| 142 | Inquiry before assessment | 268 | Returns and assessment |
| 143(1) | Intimation after basic processing of return | 270 | Returns and assessment |
| 143(3) | Scrutiny assessment | 270 | Returns and assessment |
| 144 | Best judgment assessment | 271 | Returns and assessment |
| 147 | Income escaping assessment (reassessment) | 279 | Returns and assessment |
| 148 | Notice to start reassessment | 280 | Returns and assessment |
| 148A | Enquiry and show-cause before a reassessment notice | 281 | Returns and assessment |
| 149 | Time limit for issuing a reassessment notice | 282 | Returns and assessment |
| 154 | Rectification of a mistake apparent from the record | 287 | Returns and assessment |
| 156 | Notice of demand | 289 | Returns and assessment |
| 245 | Set off of refunds against tax remaining payable | 438 | Returns and assessment |
| 192 | TDS on salary | 392 | TDS, TCS and advance tax |
| 197 | Certificate for lower or nil TDS | 395 | 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 | 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 |
| TDS / TCS certificates (general) | Certificates for tax deducted or collected | 395 | TDS, TCS and advance tax |
| 131 | Power to summon people and call for evidence (like a civil court) | 246 | Appeals, penalties and search |
| 132 | Search and seizure (income tax raid) | 247 | Appeals, penalties and search |
| 133A | Survey (on-the-spot visit to business premises) | 253 | Appeals, penalties and search |
| 246A | List of orders you can appeal to the Commissioner (Appeals) | 357 | Appeals, penalties and search |
| 250 | How the Commissioner (Appeals) hears and decides an appeal | 359 | Appeals, penalties and search |
| 253 | Appeals to the Income Tax Appellate Tribunal (ITAT) | 362 | Appeals, penalties and search |
| 260A | Appeal to the High Court on a substantial question of law | 365 | Appeals, penalties and search |
| 270A | Penalty for under-reporting or misreporting income | 439 | Appeals, penalties and search |
| 271 | Penalty for concealing income (older cases) | 439 | Appeals, penalties and search |
| 271B | Penalty for not getting accounts audited (tax audit) | 446 | Appeals, penalties and search |
| 271H | Penalty for late or incorrect TDS/TCS statements | 461 verify | Appeals, penalties and search |
| 272A | Penalty for not answering questions or complying with notices | Chapter XXI (sections 439-472) verify | Appeals, penalties and search |
| 273A(4) / 273AA | Power to reduce or waive a penalty | 469 | Appeals, penalties and search |
| 273B | No penalty if there was a reasonable cause | 470 | Appeals, penalties and search |
| 276CC | Prosecution for wilful failure to file a return | 479 | Appeals, penalties and search |
| 44B | Presumptive tax on non-resident shipping business | 61 | International and other |
| 90 | Double Taxation Avoidance Agreement (DTAA) relief | 159 | International and other |
| 91 | Relief where no tax treaty exists (unilateral foreign tax credit) | 160 | International and other |
| 92 | Transfer pricing – income from international deals at arm’s length price | 161 | International and other |
| 92A | Meaning of associated enterprise | 162 | International and other |
| 92B | Meaning of international transaction | 163 | International and other |
| 92BA | Meaning of specified domestic transaction | 164 | International and other |
| 92C | Methods for working out the arm’s length price | 165 | International and other |
| 92CA | Reference of pricing to the Transfer Pricing Officer | 166 verify | International and other |
| 92D | Keeping transfer pricing documents | 171 | International and other |
| 92E | Accountant’s report on international transactions | 172 | International and other |
| 92F | Definitions for transfer pricing (arm’s length price etc.) | 173 | International and other |
| 115A | Special tax rates for non-residents on dividends, interest, royalty and technical fees | 207 | International and other |
| 194 | Dividends | 393(1), Table Sl. No. 1 (Dividends) | TDS and TCS |
| 194A | Interest other than interest on securities | 393(1), Table Sl. No. 2 (Interest other than interest on securities) | TDS and TCS |
| 194B | Lottery, crossword puzzles, games | 393(1), Table Sl. No. 3 (Lottery, crossword puzzles, games) | TDS and TCS |
| 194BB | Winnings from horse races | 393(1), Table Sl. No. 4 (Winnings from horse races) | TDS and TCS |
| 194C | Payment to contractors | 393(1), Table Sl. No. 5 (Payment to contractors) | TDS and TCS |
| 194D | Insurance commission | 393(1), Table Sl. No. 6 (Insurance commission) | TDS and TCS |
| 194DA | Payment on life insurance policy | 393(1), Table Sl. No. 7 (Payment on life insurance policy) | TDS and TCS |
| 194E | Non-resident sports person or sports association | 393(1), Table Sl. No. 8 (Non-resident sports person or sports association) | TDS and TCS |
| 194EE | NSS deposits | 393(1), Table Sl. No. 9 (NSS deposits) | TDS and TCS |
| 194F | Mutual fund or UTI repurchase | 393(1), Table Sl. No. 10 (Mutual fund or UTI repurchase) | TDS and TCS |
| 194G | Commission on sale of lottery tickets | 393(1), Table Sl. No. 11 (Commission on sale of lottery tickets) | TDS and TCS |
| 194H | Commission or brokerage | 393(1), Table Sl. No. 12 (Commission or brokerage) | TDS and TCS |
| 194-I | Rent | 393(1), Table Sl. No. 13 (Rent) | TDS and TCS |
| 194-IA | Transfer of immovable property | 393(1), Table Sl. No. 14 (Transfer of immovable property) | TDS and TCS |
| 194-IB | Rent by individual/HUF | 393(1), Table Sl. No. 15 (Rent by individual/HUF) | TDS and TCS |
| 194-IC | Payment under specified agreement | 393(1), Table Sl. No. 16 (Payment under specified agreement) | TDS and TCS |
| 194J | Professional or technical services | 393(1), Table Sl. No. 17 (Professional or technical services) | TDS and TCS |
| 194K | Income from mutual fund units | 393(1), Table Sl. No. 18 (Income from mutual fund units) | TDS and TCS |
| 194LA | Compensation on acquisition of immovable property | 393(1), Table Sl. No. 19 (Compensation on acquisition of immovable property) | TDS and TCS |
| 194LBA | Income from business trust | 393(1), Table Sl. No. 20 (Income from business trust) | TDS and TCS |
| 194LBB | Income from investment fund | 393(1), Table Sl. No. 21 (Income from investment fund) | TDS and TCS |
| 194LBC | Income from securitization trust | 393(1), Table Sl. No. 22 (Income from securitization trust) | TDS and TCS |
| 194M | Contract, commission, brokerage, professional fees | 393(1), Table Sl. No. 23 (Contract, commission, brokerage, professional fees) | TDS and TCS |
| 194-O | E-commerce operator | 393(1), Table Sl. No. 24 (E-commerce operator) | TDS and TCS |
| 194Q | Purchase of goods | 393(1), Table Sl. No. 25 (Purchase of goods) | TDS and TCS |
| 194R | Benefit or perquisite of business/profession | 393(1), Table Sl. No. 26 (Benefit or perquisite of business/profession) | TDS and TCS |
| 194S | Virtual digital asset (Crypto) | 393(1), Table Sl. No. 27 (Virtual digital asset (Crypto)) | TDS and TCS |
| 194T | Salary/remuneration to partners | 393(1), Table Sl. No. 28 (Salary/remuneration to partners) | TDS and TCS |
| 195 | Payment to non-resident | 393(1), Table Sl. No. 29 (Payment to non-resident) | TDS and TCS |
| 206C | Tax Collection at Source (TCS) | Section 394 | 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 short version: the tax did not change much, the section numbers did. Salary deductions moved from 16 to 19, 80C became 123, home loan interest moved from 24 to 22, and all the TDS sections merged into one Section 393. Use the finder above to convert any old number.
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:
Section 392
TDS on salary (old Section 192).
TDS on salary (old Section 192).
Section 393
TDS on every non-salary payment (old 194 series). See our Section 393 tool.
TDS on every non-salary payment (old 194 series). See our Section 393 tool.
Section 394
TCS (old Section 206C). See our Section 394 tool.
TCS (old Section 206C). See our Section 394 tool.
Section 395
TDS and TCS certificates, now Form 130 and 131.
TDS and TCS certificates, now Form 130 and 131.
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.
Please note: this is a plain-language guide to a very large renumbering. The common heads, deductions, capital gains and the TDS and TCS sections are cross-checked against published concordances and the income tax portal. A few niche sections are marked verify because the exact new number is still being confirmed. For any critical filing, always confirm the section on the official Act linked below.
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?
For most people only the section number and some form names changed. Rates, slabs, limits and the way income is taxed are largely the same for Tax Year 2026-27. The big visible changes are the single Tax Year concept and the renamed TDS sections and certificates.
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 above for any other section.
How accurate is this finder?
The common heads, deductions, capital gains, TDS and TCS mappings are cross-checked against published concordances and, for TDS and TCS, against the income tax portal itself. A small number of niche sections are marked verify because the exact new number is still being confirmed. Always check the official Act for a critical filing.
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