A section map is a navigation aid, not a substitute for the operative law.
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.
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.
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.
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.
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.
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.