The biggest risk in the Income-tax Act 2025 transition is not the new law itself; it is using old section numbers casually in new-year content. A section finder should be based on the official comparison utility, not memory or third-party summaries.
The Income Tax Department provides an official utility to check provisions of the Income-tax Act, 1961 vis-à-vis the Income-tax Act, 2025. This should be the first stop before publishing any “old section vs new section” table.
| Column | Purpose |
|---|---|
| Old Act reference | Section/sub-section/schedule under the 1961 Act. |
| New Act reference | Mapped section/schedule under the 2025 Act from official utility. |
| Nature of change | Renumbered, consolidated, split, omitted, transitional or materially changed. |
| Applicability date | Tax year from which new reference applies. |
| Verification link | Official Act/utility/source URL. |
Even where substance appears similar, article writers should avoid saying “no change” unless the official section, schedule and transition rule have been checked. Safer wording is: “verify against the official 2025 Act section and transition FAQ before filing.”
This article is built only from official Income Tax Department and e-filing portal sources. Always verify the live Act, Rules, forms and tax calendar before filing.