Income-tax Act, 2025 — section map
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. The rules are the same; the numbers are not. This table matches the 1961 sections you will still see on notices, Form 16s, portal screens and this website to the 2025 sections that apply for tax year 2026-27 onwards.
Which number to use. The return for FY 2025-26 (assessment year 2026-27), filed during 2026, is still under the 1961 Act — use the old numbers on it, and on any notice or order for that year or earlier. From tax year 2026-27 (income from 1 April 2026), the portal, challans, TDS returns and Form 16 use the 2025 numbers. Both will be in circulation for several years, which is why our pages quote the 2025 section with the 1961 number in brackets — and the 1961 section first on pages about the FY 2025-26 return.
TDS is the biggest change in form: the eighty-odd sections from 192 to 196D collapse into section 392 (salary) and section 393 (everything else, laid out as tables — so 194C becomes "section 393(1), Table Sl. No. 6(i)" and 194S "section 393(1), Table Sl. No. 8(vi)"). TCS becomes section 394. The old chapter numbers, forms (24Q, 26Q, 26QB, 15CA/CB, ITR-1 to ITR-7) and due dates are unchanged.
| Income-tax Act, 1961 | Income-tax Act, 2025 | What it covers |
|---|---|---|
| 6 | 6 | Residential status — 182-day, 60/120-day and deemed-residency tests Same number; sub-sections renumbered |
| 9 | 9 | Income deemed to accrue or arise in India |
| 10 (exemptions incl. 10(10D)) | Schedule II–VII | Exempt incomes Exemptions move from section 10 into schedules |
| 16 | 19 | Deductions from salary — standard deduction |
| 24 | 22 | Deductions from house property — 30% and home-loan interest |
| 44AA | 62 | Maintenance of books of account |
| 44AB | 63 | Tax audit |
| 44AD / 44ADA / 44AE | 58 | Presumptive taxation for small businesses, professionals and transporters All three merged into one section |
| 45 | 67 | Capital gains — charge |
| 48 | 72 | Computation of capital gains (cost, indexation) |
| 50C | 78 | Stamp duty value as full value of consideration |
| 54 | 82 | Exemption on reinvesting in a residential house |
| 54EC | 85 | Exemption on investing in NHAI/REC/PFC/IRFC bonds |
| 54F | 86 | Exemption on selling other assets and buying a house |
| 56 (incl. 56(2)(x)) | 92 | Income from other sources — gifts, deemed income |
| 80C | 123 | Life insurance, PPF, ELSS, tuition fees, home-loan principal Old regime only |
| 80CCD | 124 | NPS contributions |
| 80D | 126 | Health insurance premium |
| 80E | 129 | Interest on education loan |
| 80G | 133 | Donations |
| 80TTA / 80TTB | 153 | Interest on deposits |
| 87A | 156 | Rebate — ₹12 lakh in the new regime, ₹5 lakh in the old |
| 90 / 90A / 91 | 159 / 160 | Double tax avoidance agreements and unilateral relief |
| 92 – 92F | 161 – 174 | Transfer pricing — arm's length price, TPO reference, documentation |
| 111A | 196 | Short-term capital gains on listed shares (20%) |
| 112 | 197 | Long-term capital gains (12.5%; 20% with indexation option for pre-July-2024 property) |
| 112A | 198 | Long-term capital gains on listed shares and equity funds (12.5% above ₹1.25 lakh) |
| 115BA | 199 | Manufacturing companies at 25% |
| 115BAA | 200 | Domestic companies at 22% |
| 115BAB | 201 | New manufacturing companies at 15% |
| 115BAC | 202 | New tax regime for individuals and HUFs |
| 115BAD / 115BAE | 203 / 204 | Co-operative societies at 22% / 15% |
| 115BB / 115BBH / 115BBJ | 194 | Lottery and online-game winnings, and virtual digital assets (crypto) at 30% Section 194(1), Table: Sl. No. 4 is crypto — no deduction other than cost, no set-off |
| 115E | 214 | NRI investment income and long-term gains on foreign-currency assets |
| 139 (incl. 139(1), (4), (5), (8A), (9)) | 263 | Return of income — due dates, belated, revised, updated and defective returns |
| 139A / 139AA | 262 | PAN and Aadhaar |
| 140A | 266 | Self-assessment tax |
| 140B | 267 | Tax on an updated return (25%–70% additional) |
| 142(1) | 268 | Inquiry before assessment — notice for accounts and information |
| 143(1) / 143(2) / 143(3) | 270 | Processing intimation, scrutiny notice and assessment |
| 144 | 271 | Best judgment assessment |
| 147 | 279 | Income escaping assessment |
| 148 | 280 | Notice for reassessment |
| 148A | 281 | Show-cause procedure before a reassessment notice |
| 245 | 438 | Set-off of a refund against a demand |
| 192 | 392 | TDS on salary |
| 193 – 196D (194, 194A, 194C, 194H, 194-I, 194-IA, 194J, 194Q, 194S, 195 and others) | 393 | TDS on all other payments — one section with tables Cited as section 393(1) Table Sl. No. … for residents, 393(2) for non-residents, 393(3) for winnings and others |
| 197 | 395 | Lower or nil deduction certificate |
| 201 / 201(1A) | 398 | Consequences of failure to deduct or pay — interest at 1% / 1.5% a month |
| 206C (incl. 206C(1G) on LRS remittances) | 394 | Tax collected at source Cited as section 394(1) Table Sl. No. … |
| 207 – 211 | 403 – 408 | Advance tax — liability, computation and instalments Section 408 carries the 15 June / 15 September / 15 December / 15 March dates |
| 234A | 423 | Interest for late filing of the return |
| 234B | 424 | Interest for default in advance tax |
| 234C | 425 | Interest for deferment of advance tax instalments |
| 234E | 429 | Fee for late TDS/TCS statements |
| 234F | 428 | Fee for late filing of the return (₹1,000 / ₹5,000) |
| 270A | 439 | Penalty for under-reporting and misreporting |
| 271B | 446 | Penalty for failure to get accounts audited |
| 285BA | 508 | Statement of financial transactions (SFT) |
| 285BAA | 509 | Reporting of crypto-asset transactions Reporting entities from 1 April 2026 |
Related: TDS rate chart with 2025 references · income tax slabs · compliance calendar
Disclaimer. This page is a general reference prepared from the law and notifications as we understand them on the date shown. It is not legal, tax or professional advice and does not create a client relationship; rates, thresholds and due dates change and your position depends on facts we have not seen. Please confirm with us before acting on anything here. I. H. Khan and Associates accepts no liability for decisions taken on the basis of this page. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the 1961 Act number in brackets (pages about the FY 2025-26 return, which the 1961 Act still governs, quote that Act first) — see our section map.
Questions about the new Act
Did the tax rates change with the new Act?
No. The Income-tax Act, 2025 re-enacts the 1961 law in plain language with fewer sections (536 instead of over 800) and a single 'tax year' in place of previous year and assessment year. Rates, slabs, deductions and due dates are set by the Finance Act each year as before.
My notice quotes section 148. Which Act is it under?
A notice for any year up to FY 2025-26 (assessment year 2026-27) is issued under the 1961 Act and quotes its numbers. The same proceeding for tax year 2026-27 onwards will quote section 280 of the 2025 Act. Either way the reply is filed on the same portal.
What is a 'tax year'?
The 12 months from 1 April in which income is earned — the old 'previous year'. The 2025 Act drops the separate 'assessment year' label, so income of 1 April 2026 to 31 March 2027 is simply tax year 2026-27, and its return is filed by 31 July 2027 (31 October for audit cases).
Where can I check a section not on this page?
The Income Tax Department's section-mapping utility on incometaxindia.gov.in matches every 1961 section to its 2025 counterpart. Send us the section and we will confirm it the same day.
Reading a notice under the new Act?
Send it to us and we will tell you the section, the deadline and what to do — under whichever Act it was issued.