Bookmarking this page might save you the most time of any article in this series. Below is a single, scannable table mapping the Income-tax Act, 1961 section numbers you already know to their Income-tax Act, 2025 equivalents — covering deductions, TDS, capital gains, assessment, search & seizure, MAT, and charitable trusts. Use it as your go-to lookup from 1 April 2026 onward.
The Income-tax Act, 2025 renumbers almost every provision of the 1961 Act as part of its restructuring into 23 chapters. While the substance of most provisions is unchanged, the citations you'll encounter in Form 16, investment proofs, TDS certificates, ITR forms, and professional correspondence from 1 April 2026 onward will increasingly reference the new numbering. This table consolidates the mappings covered across our Income-tax Act 2025 series into one quick-reference resource.
| Old Section (1961 Act) | Covers | New Section (2025 Act) |
|---|---|---|
| 80C, 80CCC | PPF, ELSS, life insurance, tax-saving FD | Section 123 (with Schedule XV) |
| 80CCD(1)/(1B)/(2) | NPS contributions | Section 124 |
| 80D | Health insurance premium | Section 126 |
| 80E | Education loan interest | Section 129 |
| 80EE | Additional home loan interest (older scheme) | Section 130 |
| 80EEA | Affordable housing loan interest | Section 131 |
| 80EEB | EV loan interest | Section 132 |
| 80G | Donations to charitable institutions | Section 133 |
| Old Section (1961 Act) | Covers | New Reference (2025 Act) |
|---|---|---|
| 192, 192A | Salary & PF-related TDS | Section 392 |
| 193, 194, 194A, 194-I, 194J, 194Q, 194S, etc. | TDS on other payments to residents/non-residents | Section 393 (table entry + payment code 1001-1092) |
| 194C | Payments to contractors | Section 393(1), Sl. No. 6(i), Code 1017 |
| 206C and sub-clauses | TCS provisions | Section 394 (table entries) |
| Old Section (1961 Act) | Covers | New Reference (2025 Act) |
|---|---|---|
| 45 | Capital gains charge | Clause 67 |
| 111A | STCG on listed equity | Clause 196 |
| 112 | LTCG on non-equity assets | Clause 197 |
| 112A | LTCG on listed equity | Clause 198 |
| 54 / 54F / 54EC etc. | Reinvestment exemptions | Sections 85-88 |
| Old Section (1961 Act) | Covers | New Section (2025 Act) |
|---|---|---|
| 143(3A)/(3B)/(3C) | Faceless assessment (delegated scheme) | Section 532 (statutory backing + personal hearing right) |
| 132 | Search & seizure | Section 247 (extended to virtual digital spaces, defined in Section 261(j)) |
| 115JB | MAT on companies (15%, creditable) | New MAT framework (14%, final tax — no credit carry-forward) |
| 12A, 12AA, 12AB, 10(23C) | Charitable trust/NGO registration & exemption | Chapter XVII-B, Sections 332-355 (unified 'RNPO' status) |
| Previous Year / Assessment Year (dual concept) | Period of earning vs assessing income | Section 11 — unified 'Tax Year' (1 Apr - 31 Mar) |
This table covers the most commonly referenced provisions for individual taxpayers, salaried employees, and small businesses. The Income-tax Act, 2025 renumbers the entire statute — including provisions for international taxation, transfer pricing, specific industry incentives, and procedural/appellate provisions — which are outside the scope of this quick-reference table. For comprehensive section-by-section concordance, refer to the official concordance table (if published by CBDT) or consult a tax professional for matters involving less common provisions.
As CBDT issues further notifications, rules, and forms under the Income-tax Act, 2025, we'll continue to update this reference table. For now, it covers the changes most likely to affect salaried individuals, small business owners, investors, and companies as they transition into Tax Year 2026-27.