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One search box for the Income-tax Act, 2025 and 1961 (with section mapping), Income-tax Rules 2026, CGST and IGST Acts, GST Rules, Customs Act, Customs Tariff, FEMA, Companies Act, LLP Act and the latest circulars and notifications – each with a plain summary and the official source.
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The index above covers the provisions taxpayers ask about most, with the 1961 ↔ 2025 section mapping. For the full bare text, amendments and every notification, use the official government sources:
Acts and sources covered
Income-tax Act, 2025In force from 1 April 2026 (Tax Year 2026-27 onwards). 536 sections, 16 schedules.
69 entriesIncome-tax Act, 1961Applies to FY 2025-26 (AY 2026-27) and earlier years, and pending proceedings, through the savings clause (Sec 536 of the 2025 Act).
68 entriesIncome-tax Rules, 2026 & formsNotified 20 March 2026; replace the Income-tax Rules, 1962 from Tax Year 2026-27.
5 entriesCGST Act, 2017Central GST on intra-State supplies; also governs registration, returns, ITC, assessment, demand, appeals.
37 entriesCGST Rules, 2017Procedure for registration, invoices, ITC, returns, e-way bill, refunds and appeals.
10 entriesCustoms Act, 1962Levy, assessment, clearance, refund, confiscation, penalty and appeals for imports and exports.
16 entriesCustoms Tariff Act, 1975Rates of basic customs duty, IGST on imports, anti-dumping and safeguard duties.
4 entriesFEMA, 1999 & rulesForeign exchange: current and capital account transactions, FDI, ODI, NRI investment, reporting to RBI.
8 entriesCompanies Act, 2013Incorporation, directors, meetings, accounts, audit, annual filings with the ROC.
20 entriesCirculars & notificationsWhere to find the latest CBDT, CBIC, GST Council, MCA and RBI circulars and notifications.
10 entriesIncome-tax Act 2025 ↔ 1961: key section mapping
Quick reference for the transition. Use the 1961 section for FY 2025-26 and earlier, and the 2025 section for Tax Year 2026-27 onwards. The department's official section-mapping utility on the Income Tax Department website is the final authority.
| Act | 2025 Act | 1961 Act | Subject |
|---|---|---|---|
| Income-tax Act, 2025 | 2 | 2 | Definitions |
| Income-tax Act, 2025 | 3 | 3 / 2(34) | Tax year |
| Income-tax Act, 2025 | 6 | 6 | Residence in India |
| Income-tax Act, 2025 | 11 & Schedules II–VII | 10 | Incomes not included in total income |
| Income-tax Act, 2025 | 15–19 | 15–17 | Salaries |
| Income-tax Act, 2025 | 19 | 16 / 10(10) / 10(10AA) | Standard deduction, gratuity, leave encashment |
| Income-tax Act, 2025 | Schedule (HRA) | 10(13A) | House rent allowance |
| Income-tax Act, 2025 | 20–25 | 22–27 | Income from house property |
| Income-tax Act, 2025 | 22(1)(b) | 24(b) | Interest on home loan |
| Income-tax Act, 2025 | 26–66 | 28–44DB | Profits and gains of business or profession |
| Income-tax Act, 2025 | 33 (with Sch.) | 32 | Depreciation |
| Income-tax Act, 2025 | Business disallowances | 40A(3) | Cash payments above ₹10,000 |
| Income-tax Act, 2025 | Business deductions on payment | 43B(h) | Payments to micro & small enterprises |
| Income-tax Act, 2025 | 58 | 44AD / 44ADA / 44AE | Presumptive taxation |
| Income-tax Act, 2025 | 63 | 44AB | Tax audit |
| Income-tax Act, 2025 | 67 | 45 | Capital gains – charge |
| Income-tax Act, 2025 | Capital gains – deemed consideration | 50C | Stamp duty value as sale consideration |
| Income-tax Act, 2025 | 82 | 54 | Exemption – sale of house, reinvestment in house |
| Income-tax Act, 2025 | 85 | 54EC | Exemption – specified bonds |
| Income-tax Act, 2025 | 86 | 54F | Exemption – other asset, reinvestment in house |
| Income-tax Act, 2025 | 92 | 56 | Income from other sources |
| Income-tax Act, 2025 | 123 | 80C / 80CCC / 80CCD(1) | Deduction – investments (₹1.5 lakh) |
| Income-tax Act, 2025 | 124 | 80CCD(1B) / 80CCD(2) | Deduction – NPS |
| Income-tax Act, 2025 | 126 | 80D | Deduction – health insurance |
| Income-tax Act, 2025 | 129 | 80E | Deduction – education loan interest |
| Income-tax Act, 2025 | 133 | 80G | Deduction – donations |
| Income-tax Act, 2025 | 134 | 80GG | Deduction – rent paid without HRA |
| Income-tax Act, 2025 | 140 | 80-IAC | Deduction – eligible start-ups |
| Income-tax Act, 2025 | 153 | 80TTA / 80TTB | Deduction – interest on deposits |
| Income-tax Act, 2025 | 156 | 87A | Rebate |
| Income-tax Act, 2025 | 196 | 111A | STCG on listed equity |
| Income-tax Act, 2025 | 197 | 112 | LTCG – other assets |
| Income-tax Act, 2025 | 198 | 112A | LTCG on listed equity |
| Income-tax Act, 2025 | 200 | 115BAA | Domestic companies – 22% regime |
| Income-tax Act, 2025 | 201 | 115BAB | New manufacturing companies – 15% |
| Income-tax Act, 2025 | 202 | 115BAC | New tax regime (default) |
| Income-tax Act, 2025 | 263(1) | 139(1) | Return of income – due dates |
| Income-tax Act, 2025 | 263(4) | 139(4) | Belated return |
| Income-tax Act, 2025 | 263(5) | 139(5) | Revised return |
| Income-tax Act, 2025 | 263(6) | 139(8A) | Updated return (ITR-U) |
| Income-tax Act, 2025 | 263(7) | 139(9) | Defective return |
| Income-tax Act, 2025 | 270 | 143 | Assessment – intimation and scrutiny |
| Income-tax Act, 2025 | 271 | 144 | Best judgment assessment |
| Income-tax Act, 2025 | 279–281 | 147 / 148 / 148A | Income escaping assessment |
| Income-tax Act, 2025 | 289 | 156 | Notice of demand |
| Income-tax Act, 2025 | 357 | 246A | Appeal to Joint Commissioner (Appeals) / CIT(A) |
| Income-tax Act, 2025 | 362 | 253 | Appeal to ITAT |
| Income-tax Act, 2025 | 392 | 192 | TDS on salary |
| Income-tax Act, 2025 | 393(1) | 194C | TDS – contractors |
| Income-tax Act, 2025 | 393(1) | 194J | TDS – professional & technical fees |
| Income-tax Act, 2025 | 393(1) | 194H | TDS – commission & brokerage |
| Income-tax Act, 2025 | 393(1) | 194I | TDS – rent |
| Income-tax Act, 2025 | 393(1) | 194IA | TDS – purchase of property |
| Income-tax Act, 2025 | 393(1) | 194IB | TDS – rent by individuals/HUF |
| Income-tax Act, 2025 | 393(1) | 194A | TDS – interest other than securities |
| Income-tax Act, 2025 | 393(1) | 194Q | TDS – purchase of goods |
| Income-tax Act, 2025 | 393(1) | 194R | TDS – business perquisites |
| Income-tax Act, 2025 | 393(1) | 194S | TDS – virtual digital assets |
| Income-tax Act, 2025 | 393(3) | 194T | TDS – payments to partners |
| Income-tax Act, 2025 | 393(2) | 195 | TDS – payments to non-residents |
| Income-tax Act, 2025 | 394 | 206C | TCS |
| Income-tax Act, 2025 | 395 | 197 | Lower / nil deduction certificate |
| Income-tax Act, 2025 | 397(2) | 206AA | Higher TDS where PAN not furnished |
| Income-tax Act, 2025 | 398(3) | 201(1A) | Interest on late deduction / payment of TDS |
| Income-tax Act, 2025 | 403–408 | 207–211 | Advance tax |
| Income-tax Act, 2025 | 427 | 234E | Fee for late TDS statement |
| Income-tax Act, 2025 | 428 | 234F | Fee for late return |
| Income-tax Act, 2025 | 439 | 270A | Penalty – under-reporting / misreporting |
| Income-tax Act, 2025 | 536 | — | Repeal and savings |
Index compiled from the Acts and published section mappings as on 10 November 2026. Summaries are short explanations, not the statutory text. Verify the current text and amendments on the official portal before relying on any entry. Spotted an error? Tell us.
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