Income Tax

Old Income-tax Act 1961 vs Income-tax Act 2025: Section Number Finder

Q: What is the new section number for 80C under the Income-tax Act, 2025?

Section 80C of the 1961 Act corresponds to section 123 of the Income-tax Act, 2025 (deduction for life-insurance premia and specified investments). Related deductions map as follows: 80CCD (NPS) to section 124, 80D (health insurance) to section 126, and 80G (donations) to section 133. Confirm the exact list and limits in the enacted 2025 section.

Q: What is the new section for the income-tax return (section 139)?

Section 139 (return of income) maps to section 263 of the Income-tax Act, 2025. Assessment under section 143 maps to section 270, income escaping assessment under section 147 to section 279, and the late-filing fee under section 234F to section 428(a).

Q: What replaced the TDS sections (the 194 series) in the 2025 Act?

Most 194-series TDS provisions are consolidated into section 393 of the Income-tax Act, 2025, with the specific payments and rates set out in its Tables. TDS on salary (section 192) maps separately to section 392.

Q: How many section mappings does this finder cover?

The finder covers 1,179 correspondence records built from the official CBDT Navigator and checked against the enacted Income-tax Act, 2025 as amended by the Finance Act, 2026.

Reviewed by CA Divyanshu Sengar · Last reviewed 11 September 2026

Old Income-tax Act 1961 vs Income-tax Act 2025: Section Number Finder

Finin2min Tax Desk·June 2026·7 min readSECTION MAP

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.

Important legal-use note. A cross-reference is a navigation aid, not a statement that the two provisions are textually or legally identical. Rates, thresholds, definitions, procedures, effective dates and transition rules may differ. For a filing, assessment, litigation or transaction, read the applicable statutory text and saved-law rules.

SearchDirectionStatus

1961 reference	1961 topic	Current 2025 reference	Current 2025 heading	Status / audit trail

Most-searched section mappings (1961 → 2025)

The quick answers people look up most often. Every number below is drawn from the same verified dataset the finder searches; type any section above to see its full audit trail.

1961 section	Topic	Income-tax Act 2025
`10`	Incomes not included in total income (exempt income)	`11`
`24`	Deductions from income from house property	`22`
`44AD`	Presumptive income — small business	`58`
`54`	Capital gains exemption — sale of residential house	`82`
`54EC`	Capital gains exemption — specified bonds	`85`
`80C`	Life-insurance premia & specified investments	`123`
`80CCD`	NPS / pension-scheme contributions	`124`
`80D`	Health-insurance premium deduction	`126`
`80G`	Deduction for donations	`133`
`80TTA`	Deduction for interest on savings deposits	`153`
`87A`	Rebate for small taxpayers	`156`
`115BAC`	New tax regime — individuals & HUF	`202`
`139`	Return of income (ITR)	`263`
`143`	Assessment	`270`
`147`	Income escaping assessment	`279`
`148`	Notice for reassessment	`280`
`192`	TDS on salary	`392`
`194A / 194C / 194J`	TDS — interest, contractors, professional fees	`393` (Tables)
`234A / 234B / 234C`	Interest for default / deferment	`423 / 424 / 425`
`234F`	Fee for late filing of return	`428(a)`
`245`	Set-off & withholding of refunds	`438`

Why this is not a simple renumbering table

1. The original Navigator is historical.

The Department described that tool against the 1961 Act as amended through Finance (No. 2) Act, 2024 and its third column as the latest draft. Later amendments therefore require an overlay.

2. Finance Act 2026 changed the destination law.

Examples include substituted sections 150, 217–218, 427–428, 446, 454, 480–481 and 522; sections 443 and 447 were omitted; section 354A was inserted.

3. The 1961 Act also changed before repeal.

Finance Act 2026 inserted or substituted provisions shortly before transition, including 147A, 234-I, 276B–276D, 292BA and 292BC. These cannot be recovered by copying a 2024-base table.

4. Source defects are preserved, not hidden.

Where the historical Navigator contains a typo or malformed target, the raw value remains in the audit trail while the searchable reference is corrected.

High-risk corrections in this release

1961	Historical Navigator	Current-law result
`194-IB`	393(3), Table 2(ii)	393(1), Table 2(i)
`194P`	393(1), Table 8(vii)	393(1), Table 8(iii)
`194S`	393(1), Table 8(iv)	393(1), Table 8(vi) + s.393(4), Table 12
`115I`	218	217(2)
`271B`	446	428(c)
`271BA`	447	428(d)
`271FA`	454	427(3); 454

Official-source methodology

The finder keeps the CBDT Navigator as provenance, checks the currently enacted 2025 destination against the Income-tax Act, 2025 as amended by Finance Act, 2026, and overlays later-law changes instead of silently rewriting the historical source. A separate Finance Act, 2025 coverage pass confirmed key section-number changes such as old sections 44BBD and 285BAA are present and the omission of 158BI is reflected. The raw Navigator value remains visible in every expanded result so a reviewer can audit each override.

Primary official sources

Disclaimer. This section finder is an educational and research aid, not legal, tax, investment or financial advice, and not a substitute for the official Income-tax Act, 2025, the Income-tax Rules, 2026, the Finance Act, 2026 or the Income Tax Department's own comparison utility. A section correspondence is a navigation aid only — it does not mean the two provisions are textually or legally identical; definitions, thresholds, rates, conditions, procedures, effective dates and transition (repeal-and-savings) rules may differ. The mapping is built from the historical CBDT Navigator and checked against the enacted 2025 Act as amended through the Finance Act, 2026, with a review cut-off of 11 September 2026; later notifications, circulars, corrigenda or judicial decisions may change a position. Always verify the operative section, schedule and transition rule applicable to your specific tax year and proceeding before filing, invoicing, advising or citing. Finin2min and the reviewer accept no liability for any action taken on the basis of this tool.

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.”

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Make compliance less reactiveKeep a tax-year evidence file with official due dates, section references, proofs and regime comparison before filing season.

Open Calculators →

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.

For the connected rule, example or next step, see Property TDS under the Income-tax Act, 2025: Form 141 Explained.

FAQs

Is there an official section comparison utility?▾

Yes. The Income Tax Department provides a utility to check 1961 Act provisions vis-à-vis the 2025 Act.

Can I rely on old section numbers after 1 April 2026?▾

For current-year 2025 Act content, use the new Act references and mention old references only as transition help.

Should every mapping be manually verified?▾

Yes. Use the official utility and the official Act page before publishing section-number tables.

Does a mapped section mean the law is identical?▾

No. A correspondence is a navigation aid; consolidation, splitting, definitions, thresholds, rates, procedures and effective dates may differ.

Why can a current section differ from the historical CBDT Navigator target?▾

The historical Navigator was draft-era material and later legislation changed both the 1961-side transition law and the enacted 2025 Act. The finder preserves the historical target and separately labels current-law overrides.

Which Act applies to older years and pending proceedings?▾

The repeal-and-savings provisions preserve the 1961 Act for specified earlier periods and proceedings. Use the transition provisions before relying on a current-law citation.

What is the new section number for 80C under the Income-tax Act, 2025?▾

Section 80C of the 1961 Act corresponds to section 123 of the Income-tax Act, 2025 (deduction for life-insurance premia and specified investments). Related deductions map as: 80CCD (NPS) → 124, 80D (health insurance) → 126, 80G (donations) → 133. Confirm the exact list and limits in the enacted 2025 section.

What is the new section for the income-tax return (section 139)?▾

Section 139 (return of income) maps to section 263 of the Income-tax Act, 2025. Assessment (143) → 270, income escaping assessment (147) → 279, and the late-filing fee (234F) → 428(a).

What replaced the TDS sections (the 194 series) in the 2025 Act?▾

Most 194-series TDS provisions are consolidated into section 393 of the Income-tax Act, 2025, with the specific payments and rates set out in its Tables. TDS on salary (section 192) maps separately to section 392.

How many section mappings does this finder cover?▾

It covers 1,179 correspondence records built from the official CBDT Navigator and checked against the enacted Income-tax Act, 2025 as amended by the Finance Act, 2026.

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

For the connected rule, example or next step, see Income Tax Slabs for FY 2025-26 (AY 2026-27): New Regime vs Old Regime.

Primary sources & related provisions

Statutory provisions referenced in this guide:

Old Income-tax Act 1961 vs Income-tax Act 2025: Section Number Finder

Most-searched section mappings (1961 → 2025)

Why this is not a simple renumbering table

High-risk corrections in this release

Official-source methodology

Primary official sources

Use the official comparison utility first

How to build your internal finder

Where section mapping matters

Do not overclaim “unchanged”

Official sources used

FAQs

Related guides

Source and review trail

Page source links

Primary sources & related provisions

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