Income-tax Act 1961 vs 2025: Section Mapping Guide
Reviewed by CA Nikhil Gupta · Last reviewed 5 August 2026
A section map is a navigation aid, not a substitute for the operative law.
AY 2026–27 remains under the 1961 Act; tax year 2026–27 beginning 1 April 2026 is governed by the Income-tax Act, 2025.
For related guidance and tools, visit the Income Tax and Salary Hub.
Legal or Computational Framework
The 2025 Act reorganises and simplifies the statute, so section numbers do not always map one-to-one. A reliable concordance should classify each entry as exact, consolidated, split, omitted, transitional or conceptually related. Users must also check commencement, savings and transition provisions, rules, notifications and forms. Proceedings for earlier assessment years continue under the old Act according to the transition framework. Search pages should show both the old citation and the new citation, but legal documents must cite the law governing the relevant tax period.
Step-by-step method
- Identify the correct tax period, taxpayer category and statutory provision.
- Reconcile source records before using any calculator.
- Compute each legal component separately rather than using a single unexplained output.
- Check current official notifications, extensions and portal validations.
- Preserve the calculation and supporting documents.
Worked Example
A taxpayer is preparing a return for FY 2025–26, AY 2026–27. Even though filing occurs after 1 April 2026, the old Act continues to govern that assessment year. By contrast, salary earned during tax year 2026–27 is computed under the 2025 Act. Therefore, the same calendar date can involve compliance under two statutes depending on the tax period.
What Generic Pages Miss
- Assuming every old section has an identical new section.
- Applying the 2025 Act to AY 2026–27 merely because filing occurs after commencement.
- Ignoring rules and notifications.
- Using automated text matching without legal review.
- Failing to label split or consolidated provisions.
Practical Documentation Checklist
- Relevant tax year/assessment year
- Old and new statutory text
- Official concordance or mapping table
- Commencement and savings provisions
- Rules and notifications
- Issue-specific legal note
For the complete rules on this topic, see the core guide: TDS Sections 192-194T Consolidated: Section 392 & 393 Mapping.
See the broader Income-tax Act 2025 study guide hub for related rules and calculators on this topic.
Finin2min Summary
A section map is a navigation aid, not a substitute for the operative law. AY 2026–27 remains under the 1961 Act; tax year 2026–27 beginning 1 April 2026 is governed by the Income-tax Act, 2025.
Frequently Asked Questions
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Income Tax
- Official starting point
- www.incometax.gov.in