Section FinderFull mapping, old section to new section
All 1034 old sections in order, 70 rows to a page.
- Old sections 1 to 10(23C)(iiiaaaa) 70 rows
- Old sections 10(23C)(iiiab) to 10(4D)(c) 70 rows
- Old sections 10(4D)(d) to 13(2) 70 rows
- Old sections 13(5) to 44AB 70 rows
- Old sections 44AC to 71B 70 rows
- Old sections 72 to 80U 70 rows
- Old sections 80V to 115AC 70 rows
- Old sections 115ACA to 115WG 70 rows
- Old sections 115WH to 148A 70 rows
- Old sections 148B to 188A 70 rows
- Old sections 189 to 210 70 rows
- Old sections 213 to 245Q 70 rows
- Old sections 245R to 269UH 70 rows
- Old sections 269UI to 278AB 70 rows
- Old sections 278B to 355(n) 63 rows
Rows are the department's navigator, checked against the enacted Act. For one section use the finder; for a subject see popular sections, TDS and deductions.
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.