Old Income-tax Act 1961 vs Income-tax Act 2025: Section Number Finder
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.
For broader context, see the Income Tax and Salary Hub.
Use the official comparison utility first
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.
Use the Income Tax Calculator – Tax Year 2026-27 & FY 2025-26 — New vs Old Regime to apply these points to your figures or facts.
How to build your internal finder
| 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. |
For the connected rule, example or next step, see Income-tax Act 2025 for LLP Partners.
Where section mapping matters
- Payroll proof formats and employee FAQs.
- Income-tax articles and calculators.
- Form references under Income-tax Rules, 2026.
- Client advisory notes and audit workpapers.
- Old appeals, pending proceedings and transition files.
Do not overclaim “unchanged”
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.”
Official sources used
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.
- Income Tax Department: Utility to check 1961 Act provisions vis-à-vis 2025 Act
- Income Tax Department: Income-tax Act, 2025 section-wise official page
- Income Tax Department: Income-tax Act, 2025 as amended by Finance Act, 2026
- Income Tax Department: FAQs on Interplay and Transition
- Income Tax Department: Utility to check 1962 Rules forms vis-à-vis 2026 Rules forms
For the connected rule, example or next step, see Property TDS under the Income-tax Act, 2025: Form 141 Explained.
FAQs
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
Page source links
- Income Tax Department: FAQs on Interplay and Transition
- Income Tax Department: Income-tax Act, 2025 as amended by Finance Act, 2026
- Income Tax Department: Income-tax Act, 2025 section-wise official page
- Income Tax Department: Utility to check 1962 Rules forms vis-à-vis 2026 Rules forms
- Income-tax Act, 2025 and Income-tax Rules, 2026 official hub
- Income Tax e-Filing portal
- CBDT circulars
- Income-tax Department official provisions and transition guidance
For the connected rule, example or next step, see Income Tax Slabs for FY 2025-26 (AY 2026-27): New Regime vs Old Regime.