Old sections 148B to 188A

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
148B	Prior Approval for assessment, reassessment or recomputation in certain cases	omitted (no equivalent: the navigator marks it omitted)	navigator
149	Time limit for notice u/s 148 and 148A	section 282	number only
150	Provision for cases where assessment is in pursuance of an order on appeal, etc	section 283	checked
151	Sanction for issue of notice	section 284	number only
151A	Faceless assessment of income escaping assessment	section 532	number only
152	other provisions	section 285	checked
153	Time limit for completion of assessments, reassessments and recomputation	section 286	checked
153A	Assessment in case of search or requisition	omitted (no equivalent: the navigator marks it omitted)	navigator
153B	Time-limit for completion of assessment under section 153A	omitted (no equivalent: the navigator marks it omitted)	navigator
153C	Assessment of income of any other person	omitted (no equivalent: the navigator marks it omitted)	navigator
153D	Prior approval necessary for assessment in cases of search or requisition.	omitted (no equivalent: the navigator marks it omitted)	navigator
154	Rectification of mistake	section 287	checked
155	Other Amendments.	section 288	checked
156	Notice of demand.	section 289	checked
156A	Modification and revision of notice in certain cases.	section 290	checked
157	Intimation of Loss.	section 291	checked
157A	Faceless rectification, amendments and issuance of notice or intimation.	section 532	number only
158	Intimination of assessment of firm.	omitted (no equivalent: the navigator marks it omitted)	navigator
158A	Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.	section 375	checked
158AA	Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court.	marked redundant by the navigator (no separate provision)	navigator
158AB	Procedure where an identical question of law is pending before High Court or Supreme Court.	section 376	checked
158B	Definitions.	section 301	number only
158BA	Assessment of total income as a result of search.	section 292	checked
158BB	Computation of undisclosed income of the block period.	section 293	checked
158BC	Procedure for block assessment.	section 294	checked
158BD	Undisclosed income of any other person.	section 295	checked
158BE	Time limit for completion of block assessment.	section 296	checked
158BF	Certain interests and penalties not to be levied or imposed.	section 297	checked
158BFA	Levy of interest and penalty in certain cases.	section 298	checked
158BG	Authority competent to make the block assessment.	section 299	number only
158BH	Application of other provisions of this Act.	section 300	checked
158BI	Chapter not to apply after certain date.	omitted (no equivalent: the navigator marks it omitted)	navigator
159	Legal representatives.	section 302	checked
160	Representative assessee.	section 303	checked
161	Liability of representative assessee.	section 304	checked
162	Right of representative assessee to recover tax paid.	section 305	checked
163	Who may be regarded as agent.	section 306	checked
164	Charge of tax where share of beneficiaries unknown.	section 307	checked
164A	Charge of tax in case of oral trust.	section 308	checked
165	Case where part of trust income is chargable.	section 304	checked
166	Direct assessment or recovery not barred .	section 304	checked
167	Remedies against property in cases of representative assessees .	section 304	checked
167A	Charge of tax in case of a firm.	section 324	checked
167B	Charge of tax where shares of members in association of persons or body of individuals unknown etc.	section 311	checked
167C	Liability of partners of limited liability partnership in liquidation.	section 331	checked
168	Executors.	section 312	checked
169	Right of executor to recover tax paid .	section 312	checked
170	Succession to business otherwise than on death.	section 313	checked
170A	Effect of order of tribunal or court in respect of business reorganisation.	section 314	checked
171	Assessment after partition of a Hindu undivided family.	section 315	checked
172	Shipping business of non-residents.	section 316	checked
173	Recovery of tax arrear in respect of non-resident from his assets.	section 422	checked
174	Assessment of persons leaving India.	section 317	checked
174A	Assessment of association of persons or body of individuals or artificial juridical person formed for a partic	section 318	checked
175	Assessment of persons likely to transfer property to avoid tax.	section 319	checked
176	Discontinued business.	section 320	checked
177	Association dissolved or business discontinued.	section 321	checked
178	Company in liquidation.	section 322	checked
179	Liability of directors of private company.	section 323	checked
180	Royalties or copyright fees for literary or artistic work (Prior to 1.04.2000)	marked redundant by the navigator (no separate provision)	navigator
180A	Consideration for know-how (Prior to 1.04.2000)	marked redundant by the navigator (no separate provision)	navigator
181	[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.]	omitted (no equivalent: the navigator marks it omitted)	navigator
182	[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]	omitted (no equivalent: the navigator marks it omitted)	navigator
183	[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]	omitted (no equivalent: the navigator marks it omitted)	navigator
184	Assessment as a Firm.	section 325	checked
185	Assessment when section 184 not complied with.	section 326	number only
186	[***]	omitted (no equivalent: the navigator marks it omitted)	navigator
187	Change in constitution of a firm.	section 327	checked
188	Succession of one firm by another firm.	section 328	checked
188A	Joint and several liability of partners for tax payable by firm.	section 329	checked

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.