Section FinderIncome-tax Act 2025 section finder
Type a section of the old Income-tax Act, 1961 and see where it is in the Income-tax Act, 2025, with a check against the enacted Act. 1034 old sections are listed. Everything is worked out in your browser.
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How the table was made and checked
- The old-to-new mapping is the Income Tax Department's navigator.
- Every new section number was looked up in the enacted Act: 527 rows are checked (the new section is about the same subject), 66 rows rest on the navigator alone because the Act's wording differs from the old heading, 17 rows have a number that is not a section of the Act, and 143 are Schedule table references.
- 290 rows are marked omitted or redundant by the navigator itself, and 36 rows of the PDF were shifted by its layout and are not used: see what could not be matched.
Common questions
Where did section 80C go in the Income-tax Act, 2025?
The department's navigator maps old section 80C to section 123 of the new Act, and the Act's section 123 allows a deduction for the sums listed in Schedule XV up to ₹1,50,000 (read from the Act).
What happened to TDS section 194C?
The old TDS sections are combined into sections 392 and 393. A payment to a contractor, old section 194C, is under section 393(1) [Table: Sl. No. 6(i)] from 1 April 2026; rates are unchanged (CBDT FAQs, Q6.2 and Q6.3).
Which Act applies to FY 2025-26?
The 1961 Act. Income earned in FY 2025-26 is governed by it and assessed in AY 2026-27; the 2025 Act applies to income from 1 April 2026 (CBDT FAQs, Q1.12).
Sources
- Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
- The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
- CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.
Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.