Income Tax

Old vs New Income Tax Act Section Numbers: Complete Quick-Reference Table

CA Nikhil Gupta·June 2026·6 min readQUICK REFERENCE · ACT 2025

Reviewed by CA Nikhil Gupta · Last reviewed 26 September 2026

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.

Why You'll Need This Table

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.

Chapter VIA Deductions (Personal Tax-Saving)

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

TDS & TCS

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), Codes 1023 (individual/HUF contractor, 1%) and 1024 (other contractors, 2%)
206C and sub-clauses	TCS provisions	Section 394 (table entries)

Capital Gains

Old Section (1961 Act)	Covers	New Reference (2025 Act)
45	Capital gains charge	Section 67
111A	STCG on listed equity	Section 196
112	LTCG on non-equity assets	Section 197
112A	LTCG on listed equity	Section 198
54 / 54B / 54D / 54EC / 54F / 54G / 54GA	Reinvestment exemptions	Sections 82 / 83 / 84 / 85 / 86 / 87 / 88

Assessment, Search & Charitable Trusts

Old Section (1961 Act)	Covers	New Section (2025 Act)
143(3A)/(3B)/(3C), 144B	Faceless assessment	Section 273 (Faceless Assessment, old 144B); scheme-making power in Section 532
132	Search & seizure	Section 247 (extended to virtual digital spaces, defined in Section 261)
115JB, 115JAA, 115JC	MAT on companies (15% of book profit), MAT credit, AMT for non-companies (18.5%)	Section 206: company MAT 14% from TY 2026–27; no fresh company credit. Legacy credit: domestic qualifying-option 25% annual cap under subsection(3); foreign-company route under subsection(4). Non-company AMT remains a separate 18.5% framework within section 206.
12A, 12AA, 12AB, 10(23C)	Charitable trust/NGO registration & exemption	Chapter XVII, Sections 332-355 (unified 'RNPO' status)
Previous Year / Assessment Year (dual concept)	Period of earning vs assessing income	Section 3 — unified 'Tax Year' (1 Apr - 31 Mar)

Returns, Assessment, Appeals, Interest & Penalties

Old Section (1961 Act)	Covers	New Section (2025 Act)
139, 139A, 140A	Return of income; PAN; self-assessment tax	Sections 263, 262, 266
143, 144, 144B	Assessment; best judgment assessment; faceless assessment	Sections 270, 271, 273
147, 148, 148A, 149, 151	Reassessment: income escaping assessment, notice, procedure, time limit, sanction	Sections 279, 280, 281, 282, 284
154, 156	Rectification of mistake; notice of demand	Sections 287, 289
246A, 249, 250, 251	Appeals before the CIT(Appeals)/JCIT(Appeals): appealable orders, form and limitation, procedure, powers	Sections 357, 358, 359, 360
253, 254, 260A, 261	Appeals to the ITAT, its orders, the High Court and the Supreme Court	Sections 362, 363, 365, 367
263, 264	Revision of orders	Sections 377, 378
207, 208, 209, 211	Advance tax: liability, conditions, computation, instalments	Sections 403, 404, 405, 408
201	Consequences of failure to deduct or pay TDS	Section 398
234A, 234B, 234C	Interest for default in return, advance tax payment and deferment	Sections 423, 424, 425
234E, 234F, 234G, 234H	Fees for late TDS statements, late return, statement or certificate default, Aadhaar intimation	Sections 427, 428, 429, 430
244A, 245	Interest on refunds; set-off and withholding of refunds	Sections 437, 438
270A, 270AA, 273B	Penalty for under-reporting and misreporting; immunity; reasonable cause	Sections 439, 440, 470
276B, 276C, 277	Prosecution: TDS default, tax evasion, false statement	Sections 476, 478, 482

⚠ How to use this table: If you see an unfamiliar section number on a document dated on or after 1 April 2026 (Form 16, investment proof, TDS certificate, assessment notice), check this table for the corresponding old section — the underlying rule is very likely the same provision you're already familiar with, just renumbered. For documents dated before 1 April 2026, continue to use the old section numbers.

What's Not in This Table

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 the less common procedural 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.

Bookmark This Page

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.

2026 current-law quick reference

Finin2min answer: Use the Income Tax Department’s official 1961-vs-2025 comparison utility as the controlling mapping source; section numbers alone do not determine which Act governs a transaction or proceeding.

2026 law transition: FY 2025–26 / AY 2026–27 remains under the Income-tax Act, 1961. Income of the tax year beginning 1 April 2026 is governed by the Income-tax Act, 2025 and the Income-tax Rules, 2026. Use the Department’s official comparison/transition tools before carrying an old section or form number into a post-1-April-2026 transaction.

What changes the answer?

What to check	What to do	Common mistake to avoid
Core classification	Use the Income Tax Department’s official 1961-vs-2025 comparison utility as the controlling mapping source; section numbers alone do not determine which Act governs a transaction or proceeding.	Do not decide from the label used on an invoice, agreement or bank narration alone.
Edge case	A provision can be renumbered, split, merged or subject to transition/savings. Do not infer legal continuity solely from similar headings.	Recompute when the fact pattern crosses this boundary.
Evidence	Reconcile the documents below to the tax/regulatory return before filing.	A correct legal rule with an unreconciled evidence trail can still fail in assessment or audit.
Effective date	Apply the law/form/rate for the actual transaction, tax year or proceeding date.	Do not mix FY 2025–26/AY 2026–27 legacy references with post-1-April-2026 forms.

Worked practical example

For an assessment proceeding relating to AY 2026–27, first apply the transition rules; only then use the mapping utility to find the corresponding 2025 Act provision for future reference.

Evidence checklist

official comparison output
transaction/assessment date
applicable AY/tax year
notice/order
amendment history

Primary-source checks: Income Tax Department — official 1961 vs 2025 comparison utility · Income Tax Department — transition FAQs

How to use this: This current-law summary reflects the latest position. Where it conflicts with an older rate, threshold, form or section reference elsewhere on the page, rely on the current, dated primary source above.

Frequently Asked Questions

Is this table a substitute for the official CBDT concordance table? ▼

No. This table is a practical quick-reference covering the most commonly encountered provisions (Chapter VIA deductions, TDS, capital gains, assessment, MAT, and charitable trust registration) based on publicly reported mappings as of June 2026. For comprehensive, authoritative section-by-section concordance — particularly for less common provisions like international taxation, transfer pricing, or specific industry incentives — refer to official CBDT publications or consult a qualified CA.

From when do the new section numbers apply? ▼

The new section numbers under the Income-tax Act, 2025 apply to transactions, income, and compliance obligations arising from 1 April 2026 onward (Tax Year 2026-27). Anything relating to FY 2025-26 (filed as AY 2026-27, due 31 July 2026 for ITR-1/ITR-2 or 31 August 2026 for non-audit ITR-3/ITR-4) continues to use the old Income-tax Act, 1961 section numbers.

Why do some old sections map to multiple new provisions (e.g., capital gains)? ▼

In some areas, like capital gains, the Income-tax Act, 2025 splits what was previously handled within fewer, more complex sections (with many provisos) into multiple cleaner clauses organised by asset type and gain classification (e.g., separate clauses for STCG-equity, LTCG-equity, and LTCG-non-equity). This reflects the broader simplification goal of separating distinct rules into distinct provisions rather than bundling them with cross-referencing provisos.

⚠ This quick-reference table summarises publicly reported section-number mappings between the Income-tax Act, 1961 and the Income-tax Act, 2025 (effective 1 April 2026), based on tax-portal analyses available as of June 2026. It is not exhaustive and does not constitute an official concordance. Verify specific section references with a qualified CA or official CBDT publications before relying on them for compliance or filings.

Source and review trail

Use the current official instrument, portal or regulator publication before acting.

Primary category: Income Tax
Official starting point: www.incometaxindia.gov.in

Primary sources & related provisions

Statutory provisions referenced in this guide:

Enacted law and the period used

Current examples use Tax Year 2026–27. Finance Act 2026 section 59 amends Income-tax Act 2025 section 206 from 1 April 2026. Earlier FY 2025–26/AY 2026–27 examples remain under the 1961 Act. IFSC, insurance and foreign-company exceptions require their own statutory tests.

Finance Act 2026, section 59, Gazette pages 46–48