Home / Blog / Income-tax Act 2025 vs 1961: how to…
Income Tax · New ActIncome-tax Act 2025 vs 1961: how to find the corresponding section
From 1 April 2026 every notice, Form 130, challan and audit report for Tax Year 2026-27 quotes a new section number. Here is a practical mapping of the sections you use most, how to verify any other section, and the traps of reading old numbers in the new Act.
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961 for income of Tax Year 2026-27 onwards. The government's aim was a shorter, plainer law – 536 sections and 16 schedules instead of 819 sections and 14 schedules – without changing tax rates. The side-effect is that every familiar section number has changed.
For the next few years professionals and taxpayers will work with both Acts at once: the 1961 Act for FY 2025-26 and earlier years (returns, assessments, appeals) and the 2025 Act for current-year compliance. This guide gives you a working mapping and a method to find any other section.
Why the numbers changed
The 2025 Act was not an amendment – it is a fresh statute. Provisions were regrouped by subject and many long sections with dozens of provisos were converted into tables. Three effects matter in practice:
- Consolidation: around 70 TDS sections (192A to 196D) collapsed into Sections 392–393 with tables; three presumptive schemes (44AD, 44ADA, 44AE) are now one Section 58.
- Exemptions moved to schedules: many clauses of old Section 10 now sit in Schedules II to VII, referred to through Section 11.
- Reused numbers: low numbers such as 6, 15 and 156 exist in both Acts but may deal with different subjects.
Mapping of the sections used most often
The table below lists provisions taxpayers and businesses meet every year. It is compiled from published mapping tables and should be checked against the official correspondence table before use in a filing.
| Subject | 1961 Act | 2025 Act |
|---|---|---|
| Residential status | 6 | 6 |
| Standard deduction (salary) | 16(ia) | 19 |
| Interest on home loan | 24(b) | 22(1)(b) |
| Presumptive taxation | 44AD / 44ADA / 44AE | 58 |
| Tax audit | 44AB | 63 |
| Capital gains – charge | 45 | 67 |
| Exemption on house reinvestment | 54 | 82 |
| Exemption – specified bonds | 54EC | 85 |
| Exemption – other asset to house | 54F | 86 |
| Investments deduction (₹1.5 lakh) | 80C / 80CCC / 80CCD(1) | 123 |
| Health insurance | 80D | 126 |
| Donations | 80G | 133 |
| Start-up deduction | 80-IAC | 140 |
| Rebate | 87A | 156 |
| STCG on listed equity | 111A | 196 |
| LTCG – other assets | 112 | 197 |
| LTCG on listed equity | 112A | 198 |
| New tax regime | 115BAC | 202 |
| Return of income / due dates | 139(1) | 263(1) |
| Belated and revised return | 139(4) / 139(5) | 263(4) / 263(5) |
| Updated return (ITR-U) | 139(8A) | 263(6) |
| Assessment / scrutiny | 143 | 270 |
| Reassessment | 147 / 148 / 148A | 279 / 280 / 281 |
| TDS on salary | 192 | 392 |
| Other TDS (194C, 194J, 194H, 194I, 194Q…) | 193–196D | 393 (tables) |
| TCS | 206C | 394 |
| Lower deduction certificate | 197 | 395 |
| Late filing fee | 234F | 428 |
| Penalty for under-reporting | 270A | 439 |
| Repeal and savings | — | 536 |
You can search these and more than 250 other entries – including GST, Customs, FEMA and Companies Act sections – in our Law Library.
How to find any other section
- Start from the subject, not the number. Note what the old section did (for example "TDS on commission").
- Use the official mapping utility on the Income Tax Department website, which lets you search by old section and shows the new provision, including where one section maps to several.
- Read the new text. Tables in the 2025 Act carry the condition, threshold and rate in columns. A TDS entry is identified by its section, sub-section and serial number – for example, TDS on rent paid by individuals is Section 393(1), Table serial 2(i).
- Check the rules too. The Income-tax Rules, 2026 (333 rules and 190 forms) have their own numbering; see Income-tax Rules 2026 vs 1962.
Worked example: one transaction, two Acts
Example: M/s Gupta Traders of Rohini pays professional fees of ₹1,20,000 to a consultant in March 2026 and another ₹1,20,000 in May 2026.
| Point | March 2026 payment | May 2026 payment |
|---|---|---|
| Year | FY 2025-26 (AY 2026-27) | Tax Year 2026-27 |
| Governing Act | Income-tax Act, 1961 | Income-tax Act, 2025 |
| TDS provision | Section 194J | Section 393(1) table entry |
| Rate and threshold | 10%, ₹50,000 a year | 10%, ₹50,000 a year |
| TDS | ₹12,000 | ₹12,000 |
| Statement | Form 26Q (Q4 FY 2025-26) | New TDS statement for Q1 Tax Year 2026-27 |
The money is the same; the reference on the TDS statement, ledger narration and the expense voucher changes. In the tax audit for FY 2025-26, Form 3CD will still refer to 194J.
Common traps
- Reused numbers: "Section 156" in an old demand notice means a notice of demand; in the 2025 Act it is the rebate. Read the Act named in the document.
- Quoting new sections for old years: a reply to a notice for AY 2024-25 must cite the 1961 Act, even if filed in 2026. The savings clause in Section 536 keeps those provisions alive.
- Old forms after 1 April 2026: Forms 26QB/26QC/26QD have been replaced by Form 141 for payments after 1 April 2026; Form 16 has become Form 130.
- Software masters: update TDS section masters, invoice templates and agreements; wrong section codes in TDS statements lead to defaults.
- Relying on unofficial tables: some early tables were based on the 2025 Bill as introduced, which was revised before enactment. Verify against the enacted text.
Practical checklist for the transition year
- Keep a two-column reference (old and new section) in your files for Tax Year 2026-27.
- Mark every document with the year it relates to.
- In engagement letters and agreements, refer to "the Income-tax Act, 2025 or any corresponding provision of the Income-tax Act, 1961" where both may apply.
- Train accounts staff on the new TDS tables before the first quarterly statement.
If you are unsure which provision applies to a notice or transaction, our income tax team can review it with you.
Official references
Official sources to verify the current text, notifications and circulars:
Frequently asked questions
Is there an official section mapping between the 1961 and 2025 Acts?
Yes. The Income Tax Department has published a section-wise correspondence (mapping) table and a search utility on its websites. Use it as the final authority, because one old section may be split across several new provisions.
Which Act's section should I quote for FY 2025-26?
The 1961 Act. FY 2025-26 (AY 2026-27) is the last year assessed under the 1961 Act. Quote 2025 Act sections only for Tax Year 2026-27 onwards.
What is the new section for 80C?
The deduction for specified investments (old 80C, 80CCC and 80CCD(1)) is in Section 123 of the Income-tax Act, 2025, with the ₹1.5 lakh overall limit. It is available only in the old regime.
Where is TDS under Section 194J in the new Act?
All non-salary TDS provisions of Sections 192A–196D are consolidated in Section 393, in tables. Fees for professional or technical services are an entry in the table under Section 393(1). Salary TDS is Section 392.
Do section numbers in the new Act mean the same thing as in the old Act?
No. Many numbers are reused for different subjects – for example new Section 156 is the rebate (old 87A), while old Section 156 was the demand notice. Always check which Act a document refers to.
Is old Section 194C still valid for payments made in 2026?
For payments made up to 31 March 2026, yes – they fall under the 1961 Act. For payments on or after 1 April 2026, TDS on contract work is an entry in the table under Section 393(1) of the Income-tax Act, 2025, and the new section code must be used in TDS statements.
Where can I search a section quickly?
Use the official section-mapping utility on the Income Tax Department website. Our free Law Library at cadilbagh.com/law-library also lets you search more than 250 entries – Income-tax, GST, Customs, FEMA and Companies Act – by old or new section number or by keyword.
Should agreements signed before April 2026 be amended?
It is good practice. Clauses that cite old sections (for example TDS under Section 194J) still work through the savings clause, but adding wording such as 'or the corresponding provision of the Income-tax Act, 2025' avoids confusion for payments made after 1 April 2026.
This article is general information on the law as on 10 November 2026, written for educational purposes. It is not professional advice for your case. Section numbers under the Income-tax Act, 2025 should be confirmed with the official section mapping on the Income Tax Department website before use in filings.
Have a tax, GST or business question?
Call, WhatsApp or email CA Dilbagh Singh and team, from Delhi, anywhere in India or abroad.