Section FinderOld sections 1 to 10(23C)(iiiaaaa)
The department's navigator lists these 70 old sections of the Income-tax Act, 1961 with the section of the Income-tax Act, 2025 that replaces them. "Checked" means the new section was found in the Act and is about the same subject; "number only" means the section exists but its wording differs, so the match rests on the navigator alone. A schedule row refers to a table in a Schedule of the new Act. Use the finder to look up one section.
| Old section | Old heading | Now | Check |
|---|---|---|---|
| 1 | Short title, extent and commencement. | section 1 | checked |
| 2 | Definitions. | section 2 | checked |
| 2(15)(Proviso) | Definitions. | section 346 | number only |
| 3 | Previous year" defined. | section 3 | checked |
| 4 | Charge of income-tax. | section 4 | checked |
| 5 | Scope of total income. | section 5 | checked |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code. | section 10 | checked |
| 6 | Residence in India. | section 6 | checked |
| 7 | Income deemed to be received. | section 7(1) | checked |
| 8 | Dividend income. | section 7(2) | checked |
| 9 | Income deemed to accrue or arise in India. | section 9 | checked |
| 9A | Certain activities not to constitute business connection in India. | section 9(12) | checked |
| 9B | Income on receipt of capital asset or stock in trade by specified person from specified entity. | section 8 | checked |
| 10 | Incomes not included in total income. | section 11 | checked |
| 10(1) | Agricultural income. | Schedule II(table item 1) | schedule row |
| 10(10BC) | Any amount received or receivable from the Central Government or a State Government or a local authority by wa | Schedule III(table item 3) | schedule row |
| 10(10CC) | Income in the nature of a perquisite | Schedule III(table item 10) | schedule row |
| 10(10D) | Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy. | Schedule II(table item 2) | schedule row |
| 10(11) | Any amount payable from a provident fund to which the Provi-dent Funds Act, 1925 (19 of 1925) applies, or from | Schedule II(table item 3) | schedule row |
| 10(11A) | Any payment from any account opened in accordance with the Sukanya Samriddhi Account Rules, 2014 made under th | Schedule II(table item 5) | schedule row |
| 10(12) | The accumulated balance due and becoming payable to an employee participating in a recognised provident fund t | Schedule II(table item 4) | schedule row |
| 10(12A) | Any payment from the National Pension System Trust. | Schedule II(table item 6) | schedule row |
| 10(12B) | Any payment from the National Pension System Trust under the pension scheme referred to in section 80CCD. | Schedule III(table item 4) | schedule row |
| 10(12C) | Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee. | Schedule II(table item 7) | schedule row |
| 10(13) | Any payment from an approved superannuation fund. | Schedule II(table item 8) | schedule row |
| 10(13A) | Any special allowance from employer. | Schedule III(table item 11) | schedule row |
| 10(14)(i) | Any special allowance or benefit. | Schedule III(table item 12) | schedule row |
| 10(14)(ii) | Any other allowance. | Schedule III(table item 13) | schedule row |
| 10(15)(i) | Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certifica | Schedule II(table item 11) | schedule row |
| 10(15)(i) | Anyinterest income falling under clause 15(i) of section 10. | Schedule III(table item 38) | schedule row |
| 10(15)(iic) | Any interest income falling under clause (15)(iic) of section 10 | Schedule III(table item 38) | schedule row |
| 10(15)(iii) | Any interest income covered under clause (15)(iii) of section 10. | Schedule II(table item 16) | schedule row |
| 10(15)(iv)(fa) | Any interest ncome falling under clause (15)(iv)(fa) of section 10. | Schedule IV(table item 14) | schedule row |
| 10(15)(ix) | Interest payable. | Schedule VI(table item 12) | schedule row |
| 10(15)(vi) | Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under | Schedule II(table item 12) | schedule row |
| 10(15)(vii) | Interest on bonds issued by a local authority or by a State Pooled Finance Entity | Schedule II(table item 13) | schedule row |
| 10(15)(viii) | Interest received. | Schedule IV(table item 8) | schedule row |
| 10(15A) | Any income falling under clauses (15A) of section 10. | Schedule IV(table item 14) | schedule row |
| 10(15B) | Income from lease rentals, by whatever name called, of a cruise ship. | Schedule IV(table item 9) | schedule row |
| 10(16) | Scholarships. | Schedule II(table item 9) | schedule row |
| 10(17) | Daily allowance received. | Schedule III(table item 5) | schedule row |
| 10(17)(ii) | Any allowance received. | Schedule III(table item 6) | schedule row |
| 10(17)(iii) | Any constituency allowance received. | Schedule III(table item 7) | schedule row |
| 10(17A) | Any payment made, whether in cash or in kind for any award or reward. | Schedule II(table item 10) | schedule row |
| 10(18)(i) | Pension received. | Schedule III(table item 14) | schedule row |
| 10(18)(ii) | Family pension received. | Schedule III(table item 15) | schedule row |
| 10(19) | Family pension received. | Schedule III(table item 16) | schedule row |
| 10(19A) | Any income falling under clause (19A) of section 10. | Schedule III(table item 38) | schedule row |
| 10(2) | Any sum received by a member from Hindu undivided family. | Schedule III(table item 1) | schedule row |
| 10(20) | The income which is chargeable under the head "Income from house property", "Capital gains" or "Income from ot | Schedule III(table item 22) | schedule row |
| 10(21) | Any income of a research association. | Schedule III(table item 23) | schedule row |
| 10(23A) | Any income (other than income chargeable under the head "Income from house property" or any income re-ceived f | Schedule III(table item 24) | schedule row |
| 10(23AA) | Any regimental Fund or Non-public Fund established by the armed forces of the Union. | Schedule VII(table item 1) | schedule row |
| 10(23AAA) | Any fund established for such purposes as may be notified by the Board for the welfare of employees or their d | Schedule VII(table item 2) | schedule row |
| 10(23AAB) | Any fund, by whatever name called, set up by the Life Insurance Corporation of India on or after the 1st day o | Schedule VII(table item 3) | schedule row |
| 10(23B) | Any income attributable to the business of production, sale, or marketing, of khadi or products of village ind | Schedule III(table item 25) | schedule row |
| 10(23BAA) | Any body or authority (whether or not a body corporate or corporation sole) established, constitut-ed or appoi | Schedule VII(table item 5) | schedule row |
| 10(23BB) | An authority (whether known as the Khadi and Village Industries Board or by any other name). | Schedule VII(table item 4) | schedule row |
| 10(23BBB) | Any income derived in India by way of interest, dividends or Capital gains from investments made | Schedule IV(table item 10) | schedule row |
| 10(23BBC) | SAARC Fund for Regional Projects set up by Colombo Declaration. | Schedule VII(table item 6) | schedule row |
| 10(23BBE) | Insurance Regulatory and Development Authority. | Schedule VII(table item 7) | schedule row |
| 10(23BBG) | Central Electricity Regulatory Commission. | Schedule VII(table item 8) | schedule row |
| 10(23BBH) | Prasar Bharati (Broadcasting Corporation of India). | Schedule VII(table item 9) | schedule row |
| 10(23C)(i) | The Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency S | Schedule VII(table item 10) | schedule row |
| 10(23C)(ii) | The Prime Minister's Fund (Promotion of Folk Art) | Schedule VII(table item 11) | schedule row |
| 10(23C)(iii) | The Prime Minister's Aid to Students Fund. | Schedule VII(table item 12) | schedule row |
| 10(23C)(iiia) | The National Foundation for Communal Harmony. | Schedule VII(table item 13) | schedule row |
| 10(23C)(iiiaa) | The Swachh Bharat Kosh, set up by the Central Government. | Schedule VII(table item 14) | schedule row |
| 10(23C)(iiiaaa) | The Clean Ganga Fund set up by the Central Government. | Schedule VII(table item 15) | schedule row |
| 10(23C)(iiiaaaa) | The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any State or Union ter | Schedule VII(table item 16) | schedule row |
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.