Income Tax Act 2025 vs Income Tax Act 1961 \u2014 Section Mapping Cheat Sheet for Taxpayers<\/p>\n
India\u2019s income-tax framework has undergone one of the biggest structural changes in decades.<\/p>\n
The Income-tax Act, 2025 came into effect from 1 April 2026 and replaced the Income-tax Act, 1961 for tax years beginning on or after that date. The 1961 Act, however, continues to govern earlier tax years and related pending proceedings under the transition provisions.<\/p>\n
For taxpayers, CAs, accountants and businesses, one major change is the renumbering and restructuring of provisions.<\/p>\n
Sections that taxpayers have used for years \u2014 such as:<\/p>\n
now have corresponding provisions under the Income-tax Act, 2025.<\/p>\n
Many taxpayers therefore ask:<\/p>\n
\u201cWhere has Section 80C gone?\u201d<\/p>\n
\u201cWhat is the new section for tax audit?\u201d<\/p>\n
\u201cWhat section should I quote for TDS after 1 April 2026?\u201d<\/p>\n
\u201cDoes Section 139 still apply?\u201d<\/p>\n
\u201cWhich Act should I use for FY 2025-26?\u201d<\/p>\n
Let\u2019s break it down. \ud83d\ude80<\/p>\n
The Income-tax Act, 2025 reorganises the law into a more consolidated structure.<\/p>\n
The Income Tax Department states that the 1961 Act had 819 sections and 14 schedules, while the 2025 Act contains 536 sections and 16 schedules. Several provisions have been consolidated, renumbered or moved into schedules.<\/p>\n
The objective is not simply to change section numbers.<\/p>\n
The new Act also:<\/p>\n
The Income Tax Department describes the new structure as a more streamlined and logically organised framework.<\/p>\n
This is one of the most important points.<\/p>\n
FY 2025-26 corresponds to:<\/p>\n
The income of this period is still governed by the Income-tax Act, 1961.<\/p>\n
Therefore, when filing the return for FY 2025-26, taxpayers will continue to use the old Act framework.<\/p>\n
The new Income-tax Act, 2025 applies to tax years beginning on or after 1 April 2026. The Income Tax Department specifically clarifies that returns for AY 2026-27 continue under the 1961 Act.<\/p>\n
For example:<\/p>\n This distinction is extremely important during the transition.<\/p>\n Here are some of the most commonly used provisions:<\/p>\n The mapping is a structural cross-reference, and some old provisions have been split, merged or moved rather than receiving a simple one-to-one replacement.<\/p>\n One of the most familiar taxpayer provisions is Section 80C.<\/p>\n Under the new Act, the corresponding deduction provision is Section 123.<\/p>\n It covers eligible investments\/payments such as:<\/p>\n The Income Tax Department confirms that the \u20b91.5 lakh aggregate deduction framework is retained under the corresponding provision.<\/p>\n Therefore:<\/p>\n Old Act \u2192 Section 80C<\/p>\n New Act \u2192 Section 123<\/p>\n Health-insurance deduction earlier covered under Section 80D is now dealt with under Section 126.<\/p>\n Broadly, the provision continues to cover eligible payments such as:<\/p>\n The section number has changed, but the taxpayer should still check the applicable conditions and limits for the relevant tax regime.<\/p>\n NPS-related deductions earlier covered under Section 80CCD are mapped to Section 124.<\/p>\n This includes relevant provisions relating to:<\/p>\n Taxpayers should check the specific subsection applicable to their claim rather than simply referring to the old Section 80CCD number.<\/p>\n Deduction for eligible donations under Section 80G has been moved to Section 133 under the new Act.<\/p>\n Therefore:<\/p>\n 1961 Act \u2192 80G<\/p>\n 2025 Act \u2192 133<\/p>\n The eligibility of the donation and the applicable deduction percentage should still be verified before claiming the deduction.<\/p>\n Tax audit is another important area for businesses and professionals.<\/p>\n Under the 1961 Act:<\/p>\n Under the 2025 Act:<\/p>\n This is particularly important for:<\/p>\n Businesses crossing applicable turnover or other prescribed thresholds<\/p>\n The applicability and conditions should be checked according to the relevant tax year.<\/p>\n Return filing is another major area where taxpayers will notice the change.<\/p>\n Under the 1961 Act:<\/p>\n Under the 2025 Act:<\/p>\n This is particularly relevant when dealing with returns for Tax Year 2026-27 onwards.<\/p>\n However, for FY 2025-26 \/ AY 2026-27, the old Section 139 framework continues to apply.<\/p>\n TDS provisions have been substantially reorganised.<\/p>\n Under the Income-tax Act, 1961, taxpayers were familiar with:<\/p>\n Section 192 \u2192 Salary<\/p>\n Section 194A \u2192 Interest<\/p>\n Section 194C \u2192 Contractors<\/p>\n Section 194H \u2192 Commission<\/p>\n Section 194-I \u2192 Rent<\/p>\n Section 194J \u2192 Professional\/technical fees<\/p>\n Section 194Q \u2192 Purchase of goods<\/p>\n Section 194R \u2192 Benefits\/perquisites<\/p>\n Section 194S \u2192 Virtual Digital Assets<\/p>\n Under the Income-tax Act, 2025, these provisions have largely been consolidated under Section 392 and Section 393.<\/p>\n The Income Tax Department confirms that the old TDS provisions from Sections 192 to 194T have been consolidated into Sections 392 and 393.<\/p>\n Salary TDS has its own provision.<\/p>\n Old Act:<\/p>\n Section 192<\/p>\n New Act:<\/p>\n Section 392<\/p>\n This applies to salary-related TDS for payments governed by the new Act.<\/p>\n Interest other than securities is now covered within the table-based framework of Section 393.<\/p>\n Therefore:<\/p>\n Old \u2192 Section 194A<\/p>\n New \u2192 Section 393, relevant table entry<\/p>\n Contractor payments are now covered under the relevant table entry in Section 393.<\/p>\n For example, the Income Tax Department’s transition guidance states that a contractor payment made after 1 April 2026 should refer to Section 393(1), Table Sl. No. 6(i), rather than old Section 194C.<\/p>\n Professional and technical fees are also included in the consolidated TDS framework.<\/p>\n Old:<\/p>\n Section 194J<\/p>\n New:<\/p>\n Section 393, relevant table entry<\/p>\n This is important for:<\/p>\n The exact table entry should be checked based on the nature of payment and recipient.<\/p>\n This is extremely important for businesses.<\/p>\n For a payment\/credit occurring on or after 1 April 2026, the applicable TDS provisions are under the Income-tax Act, 2025.<\/p>\n For payments\/credits on or before 31 March 2026, the Income-tax Act, 1961 applies.<\/p>\n The Income Tax Department specifically states that using old references such as 194C, 194J or 194H for transactions governed by the new Act may cause system-level validation errors.<\/p>\n Example:<\/p>\n Invoice\/payment to contractor:<\/p>\n TCS provisions have also been consolidated.<\/p>\n Old Act:<\/p>\n Section 206C<\/p>\n New Act:<\/p>\n Section 394<\/p>\n Therefore, businesses collecting tax at source for transactions governed by the new Act should use the applicable Section 394 table entry.<\/p>\n Certain exemptions that taxpayers previously identified through Section 10 have been reorganised.<\/p>\n For example, exemptions previously located within Section 10 are now structured through the relevant provisions and schedules under the new Act.<\/p>\n The new Act’s Schedule II contains several exemption-related provisions that were previously housed within Section 10.<\/p>\n Therefore, taxpayers should not assume that every old Section 10 exemption simply becomes one new section number.<\/p>\n Capital gains provisions have also been reorganised.<\/p>\n Old Act:<\/p>\n New Act:<\/p>\n Other capital-gain provisions are distributed across the new framework.<\/p>\n Therefore, when reading an old capital-gains article, assessment order or professional opinion, taxpayers may need a section-mapping reference to identify the corresponding provision under the 2025 Act.<\/p>\n Under the 1961 Act, business and professional income was spread across Sections 28 to 44.<\/p>\n Under the new Act, the corresponding provisions are broadly organised across Sections 40 to 60.<\/p>\n This includes areas such as:<\/p>\n The new structure groups related provisions more logically than the older framework.<\/p>\n Loss provisions have also been reorganised.<\/p>\n Under the old Act, taxpayers commonly referred to Sections 70 to 80.<\/p>\n The corresponding provisions under the new Act are broadly placed in Sections 105 to 119.<\/p>\n Importantly, losses determined under the old Act are not simply lost because the new Act came into force.<\/p>\n The Income Tax Department confirms that eligible brought-forward losses from tax years beginning before 1 April 2026 continue under the saving provisions, subject to the original conditions and carry-forward period.<\/p>\n Taxpayers are also familiar with:<\/p>\n Section 143(1) \u2192 Processing<\/p>\n Section 143(3) \u2192 Scrutiny assessment<\/p>\n Section 144 \u2192 Best judgment assessment<\/p>\n The new Act reorganises assessment provisions into a different structure.<\/p>\n Therefore, taxpayers receiving notices or orders under the new Act should carefully check the new section references rather than assuming that old section numbers remain applicable.<\/p>\n Under the 1961 Act:<\/p>\n The corresponding provisions have been reorganised under the new Act.<\/p>\n This is an area where taxpayers should avoid relying solely on an old section number because the new Act has restructured the assessment and investigation framework.<\/p>\n Some important mappings include:<\/p>\n These references are useful when reading notices, orders, professional articles and tax litigation material under the new Act.<\/p>\n Section mapping is not merely useful for tax professionals.<\/p>\n It matters for ordinary taxpayers too.<\/p>\n You may encounter old section numbers in:<\/p>\n At the same time, new documents may use the 2025 Act numbering.<\/p>\n Understanding both systems makes it easier to identify the applicable provision.<\/p>\n Here is a simple cheat sheet:<\/p>\n 44AB \u2192 63<\/p>\n 80C \u2192 123<\/p>\n 80D \u2192 126<\/p>\n 80G \u2192 133<\/p>\n 139 \u2192 263<\/p>\n 192 \u2192 392<\/p>\n 194A \u2192 393<\/p>\n 194C \u2192 393<\/p>\n 194H \u2192 393<\/p>\n 194-I \u2192 393<\/p>\n 194J \u2192 393<\/p>\n Various old sections \u2192 Section 393<\/p>\n 206C \u2192 394<\/p>\n 45 \u2192 67<\/p>\n 246A \u2192 355<\/p>\n 253 \u2192 360<\/p>\n 263 \u2192 373<\/p>\n This is an important point.<\/p>\n The Income-tax Act, 2025 is not simply:<\/p>\n Old Section 100 \u2192 New Section 100<\/p>\n or<\/p>\n Old Section 194C \u2192 New Section 194C.<\/p>\n Many provisions have been:<\/p>\n For example, TDS provisions that were previously spread across numerous sections have been consolidated under Sections 392 and 393.<\/p>\n Therefore, a proper section mapping should consider the actual provision and not just the number.<\/p>\n 2025-26<\/p>\n FY 2025-26 \/ AY 2026-27<\/p>\n 1 April 2026<\/p>\n July 2026<\/p>\n FY 2026-27<\/p>\n Before preparing a tax document, ask:<\/p>\n This simple checklist can prevent many errors.<\/p>\n The Income Tax Department has specifically highlighted the transition between the two Acts and maintains separate facilities for forms under the 1961 and 2025 Acts.<\/p>\n At TAXAJ, we help businesses and taxpayers navigate changes in income-tax legislation and ongoing compliance requirements.<\/p>\n Our services include:<\/p>\n Whether you are an individual taxpayer, professional, startup, MSME or established company, our team can help you understand the applicable provisions and maintain proper tax compliance.<\/p>\n The Income-tax Act, 2025 has significantly reorganised India’s income-tax framework.<\/p>\n For taxpayers, the most important lesson is:<\/p>\n \u201cDo not rely on section numbers alone. First identify the applicable tax year and then identify the corresponding provision under the applicable Act.\u201d<\/p>\n Remember these major mappings:<\/p>\n And most importantly:<\/p>\n FY 2025-26 \/ AY 2026-27 \u2192 Income-tax Act, 1961<\/p>\n FY 2026-27 \/ Tax Year 2026-27 onwards \u2192 Income-tax Act, 2025.<\/p>\n The new Act does not mean that all previous tax years suddenly move to the new law. Earlier tax years and related proceedings continue to be dealt with under the 1961 Act subject to the applicable saving and transition provisions.<\/p>\n TAXAJ WhatsApp Channel<\/p>\n TAXAJ YouTube Channel<\/p>\n +91 8802912345<\/p>\n Learn the new sections. Understand the transition. Stay tax compliant. \ud83d\ude80\ud83d\udcca\ud83e\uddfe<\/p>\n","protected":false},"excerpt":{"rendered":" Compare Income Tax Act 2025 vs 1961 with a practical section mapping cheat sheet covering 80C, 44AB, 139, TDS, capital gains and key provisions.<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[5],"tags":[62,63,64,693,560,695,142,694],"class_list":["post-1298","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-income-tax-act-1961","tag-income-tax-act-2025","tag-income-tax-act-2025-vs-1961","tag-income-tax-section-mapping","tag-new-income-tax-act","tag-section-139","tag-section-44ab","tag-section-80c"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=1298"}],"version-history":[{"count":3,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1298\/revisions"}],"predecessor-version":[{"id":1579,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1298\/revisions\/1579"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=1298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=1298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=1298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n\n
\n \nPeriod<\/th>\n Applicable Act<\/th>\n<\/tr>\n<\/thead>\n \n FY 2024-25 \/ AY 2025-26<\/td>\n Income-tax Act, 1961<\/td>\n<\/tr>\n \n FY 2025-26 \/ AY 2026-27<\/td>\n Income-tax Act, 1961<\/td>\n<\/tr>\n \n FY 2026-27 \/ Tax Year 2026-27<\/td>\n Income-tax Act, 2025<\/td>\n<\/tr>\n \n FY 2027-28 \/ Tax Year 2027-28<\/td>\n Income-tax Act, 2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n Quick Section Mapping Cheat Sheet<\/h2>\n
\n\n
\n \nSubject<\/th>\n Income-tax Act, 1961<\/th>\n Income-tax Act, 2025<\/th>\n<\/tr>\n<\/thead>\n \n Charge of Income Tax<\/td>\n Section 4<\/td>\n Section 2<\/td>\n<\/tr>\n \n Total Income<\/td>\n Section 5<\/td>\n Section 3<\/td>\n<\/tr>\n \n Residential Status<\/td>\n Section 6<\/td>\n Section 7<\/td>\n<\/tr>\n \n Salary Income<\/td>\n Sections 15\u201317<\/td>\n Sections 20\u201322<\/td>\n<\/tr>\n \n House Property<\/td>\n Sections 22\u201327<\/td>\n Sections 30\u201335<\/td>\n<\/tr>\n \n Business\/Profession<\/td>\n Sections 28\u201344<\/td>\n Sections 40\u201360<\/td>\n<\/tr>\n \n Tax Audit<\/td>\n Section 44AB<\/td>\n Section 63<\/td>\n<\/tr>\n \n Capital Gains<\/td>\n Sections 45\u201355A<\/td>\n Sections 67\u201389<\/td>\n<\/tr>\n \n Other Sources<\/td>\n Sections 56\u201359<\/td>\n Sections 90\u201395<\/td>\n<\/tr>\n \n Set-off of Losses<\/td>\n Sections 70\u201380<\/td>\n Sections 105\u2013119<\/td>\n<\/tr>\n \n Chapter VI-A Deductions<\/td>\n Sections 80A onwards<\/td>\n Sections 120 onwards<\/td>\n<\/tr>\n \n 80C Deduction<\/td>\n Section 80C<\/td>\n Section 123<\/td>\n<\/tr>\n \n 80CCD<\/td>\n Section 80CCD<\/td>\n Section 124<\/td>\n<\/tr>\n \n 80D<\/td>\n Section 80D<\/td>\n Section 126<\/td>\n<\/tr>\n \n 80G<\/td>\n Section 80G<\/td>\n Section 133<\/td>\n<\/tr>\n \n TDS on Salary<\/td>\n Section 192<\/td>\n Section 392<\/td>\n<\/tr>\n \n Other TDS<\/td>\n Sections 193\u2013194T<\/td>\n Section 393<\/td>\n<\/tr>\n \n TCS<\/td>\n Section 206C<\/td>\n Section 394<\/td>\n<\/tr>\n \n Return of Income<\/td>\n Section 139<\/td>\n Section 263<\/td>\n<\/tr>\n \n Processing of Return<\/td>\n Section 143(1)<\/td>\n Corresponding provisions under new assessment framework<\/td>\n<\/tr>\n \n Scrutiny Assessment<\/td>\n Section 143(3)<\/td>\n Corresponding provisions under new assessment framework<\/td>\n<\/tr>\n \n Best Judgment Assessment<\/td>\n Section 144<\/td>\n Section 268<\/td>\n<\/tr>\n \n Search & Seizure<\/td>\n Section 132<\/td>\n Corresponding search provisions under new Act<\/td>\n<\/tr>\n \n Reassessment<\/td>\n Section 148<\/td>\n Corresponding reassessment provisions under new Act<\/td>\n<\/tr>\n \n Appeal to CIT(A)<\/td>\n Section 246A<\/td>\n Section 355<\/td>\n<\/tr>\n \n Appeal to ITAT<\/td>\n Section 253<\/td>\n Section 360<\/td>\n<\/tr>\n \n Revision by CIT<\/td>\n Section 263<\/td>\n Section 373<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n Section 80C \u2192 Section 123<\/h2>\n
Provident Fund<\/h2>\n
Life Insurance<\/h2>\n
Tuition fees<\/h2>\n
Eligible housing-loan principal<\/h2>\n
ELSS and specified investments<\/h2>\n
Section 80D \u2192 Section 126<\/h2>\n
Health insurance premium<\/h2>\n
\u200d\ud83d\udc69\u200d\ud83d\udc67 Family medical insurance<\/h2>\n
Certain payments relating to senior citizens<\/h2>\n
Section 80CCD \u2192 Section 124<\/h2>\n
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Section 80G \u2192 Section 133<\/h2>\n
Section 44AB \u2192 Section 63<\/h2>\n
Section 44AB \u2192 Tax Audit<\/h2>\n
Section 63 \u2192 Tax Audit<\/h2>\n
Companies<\/h2>\n
LLPs<\/h2>\n
Proprietors<\/h2>\n
Professionals<\/h2>\n
Section 139 \u2192 Section 263<\/h2>\n
Section 139 \u2192 Return of income<\/h2>\n
Section 263 \u2192 Return of income<\/h2>\n
TDS \u2014 One of the Biggest Changes<\/h2>\n
Section 192 \u2192 Section 392<\/h2>\n
Section 194A \u2192 Section 393<\/h2>\n
Section 194C \u2192 Section 393<\/h2>\n
Section 194J \u2192 Section 393<\/h2>\n
\u200d\ud83d\udcbc Professional fees<\/h2>\n
Technical services<\/h2>\n
Consultancy<\/h2>\n
Certain professional payments<\/h2>\n
Important TDS Rule After 1 April 2026<\/h2>\n
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TCS \u2014 Section 206C \u2192 Section 394<\/h2>\n
HRA \u2014 Section 10(13A)<\/h2>\n
Capital Gains \u2014 Section 45<\/h2>\n
Section 45 \u2192 Chargeability of capital gains<\/h2>\n
Section 67 \u2192 corresponding charging provision<\/h2>\n
Business Income \u2014 Sections 28 to 44<\/h2>\n
Business income<\/h2>\n
Allowable expenses<\/h2>\n
Depreciation<\/h2>\n
Business deductions<\/h2>\n
Tax audit-related provisions<\/h2>\n
Loss Set-Off & Carry Forward<\/h2>\n
Assessment & Scrutiny<\/h2>\n
Search & Reassessment<\/h2>\n
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Appeal & Revision<\/h2>\n
\n\n
\n \nParticulars<\/th>\n Old Act<\/th>\n New Act<\/th>\n<\/tr>\n<\/thead>\n \n Appeal to CIT(A)<\/td>\n 246A<\/td>\n 355<\/td>\n<\/tr>\n \n Appeal to ITAT<\/td>\n 253<\/td>\n 360<\/td>\n<\/tr>\n \n Revision by CIT<\/td>\n 263<\/td>\n 373<\/td>\n<\/tr>\n \n Prosecution for failure to file return<\/td>\n 276CC<\/td>\n 410<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n Why Section Mapping Matters for Taxpayers<\/h2>\n
Old tax books<\/h2>\n
Articles<\/h2>\n
Previous ITRs<\/h2>\n
Bank documents<\/h2>\n
Audit reports<\/h2>\n
Court judgments<\/h2>\n
Tax notices<\/h2>\n
TDS certificates<\/h2>\n
Accounting software<\/h2>\n
Old Section vs New Section \u2014 Quick Memory Chart<\/h2>\n
Tax Audit<\/h2>\n
80C<\/h2>\n
Medical Insurance<\/h2>\n
Donations<\/h2>\n
Return Filing<\/h2>\n
Salary TDS<\/h2>\n
Interest TDS<\/h2>\n
Contractor TDS<\/h2>\n
Commission TDS<\/h2>\n
Rent TDS<\/h2>\n
\u200d\ud83d\udcbc Professional Fees TDS<\/h2>\n
Other TDS provisions<\/h2>\n
TCS<\/h2>\n
Capital Gains<\/h2>\n
Appeal to CIT(A)<\/h2>\n
Appeal to ITAT<\/h2>\n
Revision<\/h2>\n
Do Not Assume Every Section Has a One-to-One Replacement<\/h2>\n
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Taxpayer Transition Timeline<\/h2>\n
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Practical Checklist for Taxpayers<\/h2>\n
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Common Mistakes Taxpayers Make<\/h2>\n
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Why Businesses Choose TAXAJ<\/h2>\n
Income Tax Return Filing<\/h2>\n
Tax Planning<\/h2>\n
TDS Compliance<\/h2>\n
Tax Audit<\/h2>\n
Financial Statements<\/h2>\n
Corporate Tax Compliance<\/h2>\n
Capital Gains Computation<\/h2>\n
Business & Professional Tax Advisory<\/h2>\n
Tax Reconciliation<\/h2>\n
Income Tax Notice Assistance<\/h2>\n
FEMA & International Tax Advisory<\/h2>\n
Startup & MSME Tax Advisory<\/h2>\n
Final Thoughts<\/h2>\n
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