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Income-tax Act 2025 · in force 1 April 2026

The section that replaced yours

The Income-tax Act, 2025 came into force on 1 April 2026 and repealed the 1961 Act, folding 819 sections into 536. The deduction basket that was 80C is now section 123; the rebate that was 87A is now section 156. Below are 203 mappings for the provisions a salaried Indian actually meets, each one read from a government source and dated.

CBDT New Income-tax Bill 2025 Navigator (section mapping) · verified

1961 → 2025, by topic

Who is taxed, and on what income

1961 Act 2025 Act What it covers
s.4 s.4 The charge — what makes your income taxable in the first place
s.5 s.5 Which of your income India can tax — resident, non-resident and the scope rule
s.6 s.6 Residential status — the 182-day and 60-day tests
s.7 s.7 Income treated as received before it ever reaches your hands
s.9 s.9 Income treated as arising in India even when it is paid abroad
s.14 s.13 The five heads your income is split into

Salary and what your employer pays you

1961 Act 2025 Act What it covers
s.10(10) s.19 Gratuity exemption when you retire or leave a job read from the Act
s.10(10A) s.19 Commuted pension — the lump sum you take instead of monthly pension read from the Act
s.10(10AA) s.19 Leave encashment on retirement read from the Act
s.10(10B) s.19 Retrenchment compensation read from the Act
s.10(10C) s.19 Voluntary retirement (VRS) compensation read from the Act
s.10(10CC) s.11 Tax your employer pays on a non-monetary perquisite for you
s.15 s.15 What counts as salary income and when it is taxed
s.16 s.19 Deductions from salary — standard deduction, professional tax, gratuity and leave encashment
s.16(ia) s.19 Standard deduction from salary
s.16(ii) s.19 Entertainment allowance deduction for government employees read from the Act
s.16(iii) s.19 Professional tax paid to your state, deducted from salary
s.17(1) s.16 What the word "salary" includes — wages, pension, gratuity, fees, perquisites
s.17(2) s.17 Perquisites — rent-free accommodation, company car, ESOPs and other benefits in kind
s.17(3) s.18 Profits in lieu of salary — severance pay and joining or leaving compensation

Allowances and exempt receipts

1961 Act 2025 Act What it covers
s.10(1) s.11 Agricultural income, and why it still shows up on your return
s.10(2) s.11 Money you receive as a member of a Hindu undivided family
s.10(5) s.11 Leave travel concession (LTA) from your employer
s.10(10D) s.11 Life insurance maturity and bonus proceeds
s.10(11) s.11 Statutory provident fund and PPF withdrawals
s.10(12) s.11 EPF balance withdrawn after five years of service
s.10(12A) s.11 The 60% of your NPS corpus you can take out tax-free at exit
s.10(12B) s.11 Partial NPS withdrawal before retirement — the 25% limit
s.10(13) s.11 Payments from an approved superannuation fund
s.10(13A) s.11 House rent allowance (HRA) exemption
s.10(14) s.11 Special allowances — conveyance, transport, children's education and the rest
s.10(16) s.11 Scholarships granted to meet the cost of education
s.10(17A) s.11 Government awards and rewards you receive
s.10(19) s.11 Family pension where an armed forces member died on duty
s.10(32) s.11 The ₹1,500 exemption on a minor child’s clubbed income

Deductions you claim

1961 Act 2025 Act What it covers
s.80A s.122 The ceiling on Chapter VI-A deductions — you cannot deduct more than you earned
s.80C s.123 The ₹1.5 lakh basket — EPF, PPF, ELSS, life insurance, tuition fees, home loan principal
s.80CCC s.123 Contribution to a pension annuity plan from an insurer read from the Act
s.80CCD s.124 NPS deductions — the employee, the extra ₹50,000 and the employer share
s.80CCD(1) s.123 Your own NPS contribution — 10% of salary, inside the ₹1.5 lakh cap read from the Act
s.80CCD(1B) s.124 The extra ₹50,000 NPS deduction
s.80CCD(2) s.124 Your employer's NPS contribution — the one deduction that survives in the new regime
s.80CCH s.125 Agniveer Corpus Fund contribution
s.80D s.126 Health insurance premium and preventive health check-ups
s.80DD s.127 Maintenance and medical treatment of a dependant with a disability
s.80DDB s.128 Treatment of specified diseases for yourself or a dependant
s.80E s.129 Interest on an education loan
s.80EEB s.132 Interest on a loan to buy an electric vehicle
s.80G s.133 Donations to charities and relief funds
s.80GG s.134 Rent paid when you get no HRA
s.80GGA s.135 Donations for scientific research and rural development
s.80GGC s.137 Donations to a political party or electoral trust
s.80QQB s.151 Royalty income of authors of books
s.80RRB s.152 Royalty on a patent you own
s.80TTA s.153 ₹10,000 deduction on savings account interest
s.80TTB s.153 ₹50,000 deduction on deposit interest for senior citizens read from the Act
s.80U s.154 Deduction if you have a disability

House property and home loans

1961 Act 2025 Act What it covers
s.22 s.20 Income from house property — what gets taxed under this head
s.23 s.21 Annual value of a house — how the taxable rent is worked out
s.24 s.22 House property deductions — the 30% standard deduction and home loan interest
s.24(b) s.22 Home loan interest deduction
s.25A s.23 Arrears of rent and unrealised rent you finally receive
s.26 s.24 A jointly owned house — how co-owners are taxed
s.27 s.25 Who counts as the owner of a house for tax purposes
s.80EE s.130 Extra home loan interest deduction for first-time buyers (2016-17 loans)
s.80EEA s.131 Extra home loan interest deduction for affordable-housing buyers

Capital gains

1961 Act 2025 Act What it covers
s.45 s.67 When a capital gain becomes taxable
s.47 s.70 Transfers that are not treated as transfers — gifts, inheritance, HUF partition
s.48 s.72 How a capital gain is computed, and what you may deduct
s.49 s.73 Cost of an asset you inherited or received as a gift
s.50C s.78 Selling property below the stamp duty value
s.51 s.81 Advance money you forfeited on a sale that fell through
s.54 s.82 Capital gains exemption when you sell a house and buy another
s.54B s.83 Selling agricultural land and buying new agricultural land
s.54EC s.85 Capital gains exemption for investing in NHAI or REC bonds
s.54F s.86 Capital gains exemption when you sell any other asset and buy a house
s.54H s.89 Extra time to reinvest when your property is compulsorily acquired
s.55 s.90 Cost of acquisition, and the fair market value option for an old asset
s.55A s.91 When the Assessing Officer sends your asset to a Valuation Officer
s.111A s.196 Short-term capital gains on listed shares and equity funds
s.112 s.197 Long-term capital gains on everything other than listed equity
s.112A s.198 Long-term capital gains on listed shares and equity funds

Freelance and business income

1961 Act 2025 Act What it covers
s.28 s.26 What counts as business or professional income
s.37 s.34 The general rule for deducting a business expense
s.44AA s.62 When a freelancer has to keep books of account
s.44AB s.63 When your accounts have to be audited
s.44AD s.58 Presumptive tax for small businesses — 6% or 8% of turnover
s.44ADA s.58 Presumptive tax for freelancers and professionals — 50% of receipts
s.44AE s.58 Presumptive tax for goods carriage operators read from the Act

Other income, gifts and clubbing

1961 Act 2025 Act What it covers
s.56 s.92 Income from other sources — interest, dividends and gifts
s.57 s.93 What you may deduct from other-sources income
s.58 s.94 What you may not deduct from other-sources income
s.60 s.96 Giving away the income without giving away the asset
s.64 s.99 Clubbing — when your spouse’s or child’s income is taxed as yours
s.68 s.102 Unexplained credits in your books
s.69A s.104 Unexplained money, jewellery or assets found in your name

Losses, set-off and carry-forward

1961 Act 2025 Act What it covers
s.70 s.108 Setting a loss off against income under the same head
s.71 s.109 Setting a loss off against income under another head
s.71B s.110 Carrying a house property loss forward
s.72 s.112 Carrying a business loss forward for eight years
s.74 s.111 Carrying a capital loss forward
s.80 s.121 Why filing late costs you your carried-forward losses

Tax rates, rebate and relief

1961 Act 2025 Act What it covers
s.87 s.155 The general rule that rebates are allowed against tax
s.87A s.156 The rebate that makes income up to ₹12 lakh tax-free in the new regime
s.89 s.157 Relief when salary arrears push you into a higher bracket
s.89A s.158 Relief on a foreign retirement account after you move back to India
s.90 s.159 Double taxation relief where India has a treaty
s.91 s.160 Credit for foreign tax where there is no treaty
s.111 s.191 Tax on a provident fund balance that loses its exemption
s.115BAC s.202 The new tax regime — the default slab rates
s.115BBE s.195 The flat 60% tax on unexplained income

Filing, assessment and rectification

1961 Act 2025 Act What it covers
s.139 s.263 Filing your income tax return, and the due date
s.139A s.262 PAN — who must have one and where to quote it
s.139AA s.262 Quoting Aadhaar and linking it to PAN
s.140 s.265 Who has to sign and verify your return
s.140A s.266 Self-assessment tax — paying the balance before you file
s.140B s.267 Tax on an updated return (ITR-U)
s.142 s.268 The notice that asks you for documents before an assessment
s.143 s.270 Processing of your return and scrutiny assessment
s.143(1) s.270 The intimation you get after your return is processed
s.144 s.271 Best judgment assessment when you do not respond
s.147 s.279 Income that escaped assessment — when an earlier year is reopened
s.148 s.280 The reassessment notice, and what has to come with it
s.148A s.281 Your chance to reply before a reassessment notice is issued
s.149 s.282 How far back a reassessment can go
s.153 s.286 Time limits for finishing an assessment
s.154 s.287 Rectifying an obvious mistake in an order or intimation
s.155 s.288 Later amendments the Assessing Officer can make to your assessment
s.156 s.289 Notice of demand — the bill the department sends you
s.157 s.291 The order that tells you your loss has been accepted
s.246A s.357 Appealing to the Commissioner (Appeals)
s.249 s.358 The form, the fee and the time limit for an appeal
s.250 s.359 How your first appeal is actually heard
s.253 s.362 Appealing to the Income Tax Appellate Tribunal
s.264 s.378 Asking the Commissioner to revise an order in your favour
s.285BA s.508 The statement of financial transactions behind your AIS
s.285BB s.510 The annual information statement the department keeps on you
s.288 s.515 Who is allowed to appear for you before the tax authorities

TDS and TCS

1961 Act 2025 Act What it covers
s.190 s.390 Why tax is collected before you ever file
s.191 s.391 When you pay the tax yourself because nobody deducted it
s.192 s.392 TDS on salary — what your employer deducts every month
s.192A s.392 TDS on an EPF withdrawal before five years
s.193 s.393 TDS on interest on securities
s.194 s.393 TDS on dividends from your shares
s.194A s.393 TDS on interest other than interest on securities — bank FD interest
s.194B s.393 TDS on lottery, card game and betting winnings
s.194BA s.393 TDS on online gaming winnings
s.194BB s.393 TDS on horse race winnings
s.194C s.393 TDS on payments to contractors
s.194DA s.393 TDS on a life insurance payout that is not exempt
s.194H s.393 TDS on commission or brokerage
s.194I s.393 TDS on rent paid to a landlord
s.194IA s.393 The 1% a buyer deducts when buying property — section 194-IA
s.194IB s.393 TDS on rent paid by an individual or HUF — section 194-IB
s.194IC s.393 TDS on a payment under a joint development agreement — section 194-IC
s.194J s.393 TDS on professional and technical fees — the freelancer's 10%
s.194K s.393 TDS on income from your mutual fund units
s.194M s.393 TDS when an individual pays a contractor or a professional
s.194N s.393 TDS on large cash withdrawals from your bank
s.194O s.393 TDS on what an e-commerce platform pays you
s.194P s.393 The filing exemption for pensioners aged 75 and above
s.194R s.393 TDS on business freebies and benefits
s.194S s.393 TDS when you sell crypto or another virtual digital asset
s.194T s.393 TDS on what a firm pays its own partners
s.195 s.393 TDS when you pay a non-resident — including buying a flat from an NRI
s.195A s.393 Grossing up when a payment is promised net of tax
s.197 s.395 Certificate for lower or nil TDS
s.197A s.393 Form 15G and Form 15H — asking the bank not to deduct
s.198 s.396 Why your return shows more salary than your bank account received
s.199 s.390 Getting credit for the tax your employer deducted
s.200 s.397 Your employer's duty to deposit the tax and file the quarterly statement
s.201 s.398 What happens when TDS is not deducted, or is deducted and not paid
s.202 s.390 TDS is one way of recovering tax, not the only way
s.203 s.395 The TDS certificate your employer gives you — Form 16
s.203A s.397 TAN — the deduction account number printed on your Form 16
s.205 s.401 You cannot be asked to pay tax your employer already deducted
s.206AA s.397 Higher TDS when you do not give your PAN

Advance tax, interest, late fees and refunds

1961 Act 2025 Act What it covers
s.207 s.403 Who has to pay advance tax
s.208 s.404 The ₹10,000 threshold that makes advance tax due
s.211 s.408 Advance tax instalments and their due dates
s.219 s.410 Credit for the advance tax you have already paid
s.220 s.411 When tax becomes payable after a demand notice
s.221 s.412 The penalty for staying in default on a demand
s.234A s.423 Interest for filing your return late
s.234B s.424 Interest for not paying enough advance tax
s.234C s.425 Interest for missing an advance tax instalment
s.234D s.426 Interest on a refund that turns out to have been excessive
s.234E s.427 The ₹200-a-day fee for a late TDS statement
s.234F s.428 The late-filing fee
s.234G s.429 The fee for a late statement or certificate from an institution
s.234H s.430 The fee for not linking Aadhaar with PAN
s.237 s.431 Claiming a refund of excess tax
s.238 s.432 Claiming a refund when the income was taxed in someone else’s hands
s.239 s.433 How a refund is claimed — by filing the return
s.244A s.437 Interest the department owes you on a delayed refund
s.245 s.438 When your refund is set off against an old demand

Penalties and prosecution

1961 Act 2025 Act What it covers
s.270A s.439 The penalty for under-reporting or misreporting income
s.270AA s.440 Applying for immunity from penalty and prosecution
s.271C s.448 Penalty for not deducting TDS
s.271H s.461 Penalty for a late or incorrect TDS statement
s.272B s.467 Penalty for a PAN failure
s.273B s.470 The reasonable-cause defence against a penalty
s.276CC s.479 Prosecution for not filing your return

2025 → 1961, by section number

The other direction, which is the one an advisor needs: you have been handed a 2025-Act section number and want to know what it used to be. Several 1961 sections were merged into one, so some rows list more than one.

2025 Act Was, and what it covers
s.4
s.5
s.6
s.7
s.9
s.11
s.13
s.15
s.16
s.17
s.18
s.19
s.20
s.21
s.22
s.23
s.24
s.25
s.26
s.34
s.58
s.62
s.63
s.67
s.70
s.72
s.73
s.78
s.81
s.82
s.83
s.85
s.86
s.89
s.90
s.91
s.92
s.93
s.94
s.96
s.99
s.102
s.104
s.108
s.109
s.110
s.111
s.112
s.121
s.122
s.123
s.124
s.125
s.126
s.127
s.128
s.129
s.130
s.131
s.132
s.133
s.134
s.135
s.137
s.151
s.152
s.153
s.154
s.155
s.156
s.157
s.158
s.159
s.160
s.191
s.195
s.196
s.197
s.198
s.202
s.262
s.263
s.265
s.266
s.267
s.268
s.270
s.271
s.279
s.280
s.281
s.282
s.286
s.287
s.288
s.289
s.291
s.357
s.358
s.359
s.362
s.378
s.390
s.391
s.392
s.393
s.395
s.396
s.397
s.398
s.401
s.403
s.404
s.408
s.410
s.411
s.412
s.423
s.424
s.425
s.426
s.427
s.428
s.429
s.430
s.431
s.432
s.433
s.437
s.438
s.439
s.440
s.448
s.461
s.467
s.470
s.479
s.508
s.510
s.515

How to read these mappings

A renumbering is not always only a renumbering. The 2025 Act moved most of the old section 10 exemptions into schedules and most of the old section 16 and section 10 salary reliefs into one table in section 19, so the honest answer to “where did it go” is sometimes a section and a schedule. Each page says which.

Every mapping carries a confidence grade. 193 of 203 are graded high, meaning the correspondence is stated by a government source we read — a row in the CBDT section-mapping Navigator, or the Act’s own words. The rest are graded medium and marked “read from the Act” above: the official mapping has no row for them, or retires the old section without saying where the rule went, so the correspondence is our reading of the enacted Act rather than a quotation. We would rather show you the difference than flatten it.

Sources: the CBDT section-mapping Navigator on incometaxindia.gov.in, and the Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026) as published in the Gazette of India. Full method and every dataset behind this site is on the methodology page.

One provision in this table has a consequence big enough to need its own page. The rebate carries marginal relief, and marginal relief is why a raise can leave you with less money: When a raise lowers your take-home — Four CTC bands under the new regime where a bigger offer means a smaller monthly credit — the exact edges, computed from the same engine the calculator runs.