India's direct-tax law, rewritten for the first time in over six decades. The tax you pay is largely unchanged — what changes is how the law is organised, numbered and expressed. Use the finder below to map any 1961-Act section to its 2025 equivalent.
Income-tax Act, 2025 (Act 30 of 2025)
Income-tax Act, 1961
1 April 2026
Tax Year 2026-27
Enter a 1961-Act section to see its 2025 position and what changed. Sub-section formats like 139(1) or 80CCD(1B) work too.
Frequently used provisions return a verified new section number; other sections resolve to their topic and the corresponding area of the 2025 Act. Some provisions were merged, split or restructured — for the exact number, confirm against the official utility on incometax.gov.in.
| Feature | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| In force | 1 Apr 1962 – 31 Mar 2026 | From 1 Apr 2026 |
| Sections | 800+ (after decades of amendment) | 536 |
| Chapters | 47 | 23 |
| Year concept | "Previous Year" + "Assessment Year" | Single "Tax Year" |
| Exemptions | Mainly under Section 10 | Moved to Schedule II |
| TDS / TCS | Scattered across 60+ sections | Consolidated into §392 / §393 / §394 |
| Tax rates & regimes | Old & new regimes | Unchanged — both continue |
| Head of income | 1961 sections | 2025 sections |
|---|---|---|
| Salaries | 15 – 17 | 15 – 19 |
| Income from House Property | 22 – 27 | 20 – 25 |
| Business / Profession | 28 – 44 | 26 – 66 |
| Capital Gains | 45 – 55 | 67 – 91 |
| Income from Other Sources | 56 – 59 | 92 – 95 |
| Provision | 1961 | 2025 |
|---|---|---|
| Return of income | 139 | 263 |
| New tax regime (default) | 115BAC | 202 |
| Deductions — LIC/PPF/ELSS (₹1.5L) | 80C | 123 |
| Health insurance deduction | 80D | 124 |
| Tax audit | 44AB | 63 |
| Capital gains (charging) | 45 | 67 |
| Exemptions (erstwhile Section 10) | 10 | Schedule II |
| TDS on salary | 192 | 392 |
| TDS — all non-salary payments | 194-series | 393 |
| Tax Collected at Source | 206C | 394 |
| Declaration for nil deduction | 15G / 15H | Form 121 |
Form numbers changed from 1 April 2026 under the Income-tax Rules, 2026. The returns themselves work the same way; only the numbering and section references are new.
| Purpose | Earlier form | From 1 Apr 2026 |
|---|---|---|
| Quarterly TDS return — salary | 24Q | 138 |
| Quarterly TDS return — non-salary (resident) | 26Q | 140 |
| Quarterly TDS return — non-resident payments | 27Q | 144 |
| Quarterly TCS return | 27EQ | 143 |
| Challan-cum-statement (property, rent, contractor, VDA) | 26QB / 26QC / 26QD / 26QE | 141 (single form) |
| TDS certificate — salary | Form 16 | Form 130 |
| Employee investment declaration | Form 12BB | Form 124 |
Returns for periods up to 31 March 2026 — including a belated or revised Q4 of FY 2025-26 — continue on the earlier forms. Quarterly due dates are unchanged (31 Jul, 31 Oct, 31 Jan, 31 May), except that the TCS return for Q1 now follows the 31 July date. Please confirm the current position with us before filing.
Both frameworks run in parallel during the changeover. Income and proceedings up to 31 March 2026 stay under the 1961 Act and its section numbers — so your return for FY 2025-26 (filed in 2026) still uses the old references. The 2025 Act and its new numbering apply to income from 1 April 2026 (Tax Year 2026-27), filed in 2027. Pending assessments and appeals for earlier years remain under the 1961 Act. From 1 April 2026, update your accounting and payroll software to the consolidated §393 for TDS.
Section mappings are indicative and for general guidance only — this is not professional advice. Some provisions have been merged, split or restructured. Verify against the bare Act and the official utility on incometax.gov.in, and consult us for how it applies to you.