Section FinderOld sections 213 to 245Q
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 |
|---|---|---|---|
| 213 | [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 214 | Interest payable by government. | marked redundant by the navigator (no separate provision) | navigator |
| 215 | Interest payable by assessee. | marked redundant by the navigator (no separate provision) | navigator |
| 216 | Interest payable by assessee in case of under estimate etc. | marked redundant by the navigator (no separate provision) | navigator |
| 217 | Interest payable by assessee when no estimate made. | marked redundant by the navigator (no separate provision) | navigator |
| 218 | When assessee deemed to be in default. | section 409 | checked |
| 219 | Credit for advance tax. | section 410 | checked |
| 220 | When tax payable and when assessee deemed in default. | section 411 | checked |
| 221 | Penalty payable when tax in default. | section 412 | checked |
| 222 | Certificate to Tax Recovery Officer. | section 413 | checked |
| 223 | Tax Recovery Officer by whom recovery is to be effected. | section 414 | checked |
| 224 | Validity of certificate and cancellation or amendment thereof. | section 413 | checked |
| 225 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. | section 415 | checked |
| 226 | Other modes of recovery. | section 416 | checked |
| 227 | Recovery through State Government. | section 417 | checked |
| 228 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 228A | Recovery of tax in pursuance of agreements with foreign countries. | section 418 | checked |
| 229 | Recovery of penalties, fine, interest and other sums. | section 419 | checked |
| 230 | Tax clearance certificate. | section 420 | checked |
| 230A | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 231 | Faceless collection and recovery of tax. | section 532 | number only |
| 232 | Recovery by suit or under other law not affected. | section 421 | checked |
| 233 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 234 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 234A | Interest for defaults in furnishing return of income. | section 423 | checked |
| 234B | Interest for defaults in payment of advance tax. | section 424 | checked |
| 234C | Interest for deferment of advance tax. | section 425 | checked |
| 234D | Interest on excess refund. | section 426 | checked |
| 234E | Fee for default in furnishing statements. | section 427 | number only |
| 234F | Fee for default in furnishing return of income. | section 428 | checked |
| 234G | Fee for default relating to statement or certificate. | section 429 | checked |
| 234H | Fee for default relating to intimation of aadhaar number. | section 430 | checked |
| 235 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 236 | Relief to company in respect of dividends paid out of past tax profit | marked redundant by the navigator (no separate provision) | navigator |
| 236A | Relief to certain charitable institutions in respect of certain dividends. | marked redundant by the navigator (no separate provision) | navigator |
| 237 | Refunds. | section 431 | checked |
| 238 | Person entitled to claim refund in certain special cases. | section 432 | checked |
| 239 | Form of claim for refund and limitation. | section 433 | checked |
| 239A | Refund for denying liability to deduct tax in certain cases. | section 434 | checked |
| 240 | Refund on appeal etc. | section 435 | checked |
| 241 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 241A | Withholding of refund in certain cases. | marked redundant by the navigator (no separate provision) | navigator |
| 242 | Correctness of assessment not to be questioned. | section 436 | checked |
| 243 | Interest on delayed refunds. | marked redundant by the navigator (no separate provision) | navigator |
| 244 | Interest on refund where no claim is needed. | marked redundant by the navigator (no separate provision) | navigator |
| 244A | Interest on refunds. | section 437 | checked |
| 245 | Set off and withholding of refunds in certain cases. | section 438 | checked |
| 245A | Definitions. | marked redundant by the navigator (no separate provision) | navigator |
| 245AA | Interim Boards for Settlement. | marked redundant by the navigator (no separate provision) | navigator |
| 245B | Income-tax Settlement Commission. | marked redundant by the navigator (no separate provision) | navigator |
| 245BA | Jurisdiction and powers of Settlement Commission. | marked redundant by the navigator (no separate provision) | navigator |
| 245BB | Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. | marked redundant by the navigator (no separate provision) | navigator |
| 245BC | Power of Chairman to transfer cases from one Bench to another. | marked redundant by the navigator (no separate provision) | navigator |
| 245BD | Decision to be by majority. | marked redundant by the navigator (no separate provision) | navigator |
| 245C | Application for settlement of cases. | marked redundant by the navigator (no separate provision) | navigator |
| 245D | Procedure on receipt of an application under section 245C. | marked redundant by the navigator (no separate provision) | navigator |
| 245DD | Power of Settlement Commission to order provisional attachment to protect revenue. | marked redundant by the navigator (no separate provision) | navigator |
| 245E | Power of Settlement Commission to reopen completed proceedings. | marked redundant by the navigator (no separate provision) | navigator |
| 245F | Powers and procedure of Settlement Commission. | marked redundant by the navigator (no separate provision) | navigator |
| 245G | Inspection, etc., of reports. | marked redundant by the navigator (no separate provision) | navigator |
| 245H | Power of Settlement Commission to grant immunity from prosecution and penalty. | marked redundant by the navigator (no separate provision) | navigator |
| 245HA | Abatement of proceeding before Settlement Commission. | marked redundant by the navigator (no separate provision) | navigator |
| 245HAA | Credit for tax paid in case of abatement of proceedings. | marked redundant by the navigator (no separate provision) | navigator |
| 245J | Recovery of sums due under order of settlement. | marked redundant by the navigator (no separate provision) | navigator |
| 245K | Bar on subsequent application for settlement. | marked redundant by the navigator (no separate provision) | navigator |
| 245L | Proceedings before Settlement Commission to be judicial proceedings. | marked redundant by the navigator (no separate provision) | navigator |
| 245M | Option to withdraw pending application. | marked redundant by the navigator (no separate provision) | navigator |
| 245MA | Dispute Resolution Committee. | section 379 | checked |
| 245N | Definitions. | section 380 | number only |
| 245Q | Application for advance ruling. | section 383 | 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.