Section FinderOld sections 245R to 269UH
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 |
|---|---|---|---|
| 245R | Procedure on receipt of application. | section 384 | checked |
| 245RR | Appellate Authority not to proceed in certain cases. | section 385 | checked |
| 245S | Applicability of advance ruling. | marked redundant by the navigator (no separate provision) | navigator |
| 245T | Advance ruling to be void in certain circumstances. | section 386 | checked |
| 245U | Powers of the Authority. | section 387 | checked |
| 245V | Procedure of Authority. | section 388 | checked |
| 245W | Appeal. | section 389 | checked |
| 246 | Appealable orders before Joint Commissioner (Appeals). | section 356 | checked |
| 246A | Appealable orders before Commissioner (Appeals). | section 357 | checked |
| 247 | Appeal by partner.[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 248 | Appeal by a person denying liability to deduct tax in certain cases. | marked redundant by the navigator (no separate provision) | navigator |
| 249 | Form of appeal and limitation. | section 358 | checked |
| 250 | Procedure in appeal. | section 359 | checked |
| 251 | Powers of Joint Commissioner (Appeals) or Commissioner (Appeals). | section 360 | checked |
| 252 | Appellate Tribunal. | section 361 | checked |
| 252A | Qualifications, terms and conditions of service of President, Vice-President and Member | section 361 | checked |
| 253 | Appeals to the Appellate Tribunal. | section 362 | checked |
| 254 | Orders of Appellate Tribunal. | section 363 | checked |
| 255 | Procedure of Appellate Tribunal. | section 364 | checked |
| 256 | Statement of case to the High Court. | marked redundant by the navigator (no separate provision) | navigator |
| 257 | Statement of case to Supreme Court in certain cases. | marked redundant by the navigator (no separate provision) | navigator |
| 258 | Power of High Court or Supreme Court to require statement to be amended. | marked redundant by the navigator (no separate provision) | navigator |
| 259 | Case before High Court to be heard by not less than two judges. | marked redundant by the navigator (no separate provision) | navigator |
| 260 | Decision of High Court or Supreme Court on the case stated. | marked redundant by the navigator (no separate provision) | navigator |
| 260A | Appeal to High Court. | section 365 | checked |
| 260B | Case before High Court to be heard by not less than two judges. | section 366 | checked |
| 261 | Appeal to Supreme Court. | section 367 | checked |
| 262 | Hearing before Supreme Court. | section 368 | checked |
| 263 | Revision of orders prejudicial to revenue. | section 377 | checked |
| 264 | Revision of other orders. | section 378 | checked |
| 264A | Faceless revision of orders. | section 532 | number only |
| 264B | Faceless effect of orders. | section 532 | number only |
| 265 | Tax to be paid notwithstanding reference, etc. | section 369 | number only |
| 266 | Execution for costs awarded by Supreme Court. | section 370 | checked |
| 267 | Amendment of assessment on appeal. | section 371 | checked |
| 268 | Exclusion of time taken for copy. | section 372 | checked |
| 268A | Filing of appeal or application fore reference by income-tax authority. | section 373 | checked |
| 269 | Definition of "High Court" | section 374 | checked |
| 269A | Definitions. | marked redundant by the navigator (no separate provision) | navigator |
| 269AB | Registration of certain transactions. | marked redundant by the navigator (no separate provision) | navigator |
| 269B | Competent authority. | marked redundant by the navigator (no separate provision) | navigator |
| 269C | Immovable property in respect of which proceedings for acquisition may be taken. | marked redundant by the navigator (no separate provision) | navigator |
| 269D | Preliminary notice. | marked redundant by the navigator (no separate provision) | navigator |
| 269E | Objections. | marked redundant by the navigator (no separate provision) | navigator |
| 269F | Hearing of objections. | marked redundant by the navigator (no separate provision) | navigator |
| 269G | Appeal against order for acquisition. | marked redundant by the navigator (no separate provision) | navigator |
| 269H | Appeal to High Court. | marked redundant by the navigator (no separate provision) | navigator |
| 269J | Compensation. | marked redundant by the navigator (no separate provision) | navigator |
| 269K | Payment or deposit of compensation. | marked redundant by the navigator (no separate provision) | navigator |
| 269L | Assistance by Valuation Officers. | marked redundant by the navigator (no separate provision) | navigator |
| 269M | Powers of competent authority. | marked redundant by the navigator (no separate provision) | navigator |
| 269N | Rectification of mistakes. | marked redundant by the navigator (no separate provision) | navigator |
| 269P | Statement to be furnished in respect of transfers of immovable property. | marked redundant by the navigator (no separate provision) | navigator |
| 269Q | Chapter not to apply to transfers to relatives. | marked redundant by the navigator (no separate provision) | navigator |
| 269R | Properties liable for acquisition under this Chapter not to be acquired under other laws. | marked redundant by the navigator (no separate provision) | navigator |
| 269RR | Chapter not to apply where transfer of immovable property made after a certain date. | marked redundant by the navigator (no separate provision) | navigator |
| 269S | Chapter not to extend to State of Jammu and Kashmir. | marked redundant by the navigator (no separate provision) | navigator |
| 269SS | Mode of taking or accepting certain loans, deposits and specified sum. | section 185 | checked |
| 269ST | Mode of undertaking transactions. | section 186 | checked |
| 269SU | Acceptance of payment through prescribed electronic modes. | section 187 | checked |
| 269T | Mode of repayment of certain loans or deposits. 188, 189 | section 269TT | not a section |
| 269U | Commencement of Chapter. | marked redundant by the navigator (no separate provision) | navigator |
| 269UA | Definitions. | marked redundant by the navigator (no separate provision) | navigator |
| 269UB | Appropriate authority. | marked redundant by the navigator (no separate provision) | navigator |
| 269UC | Restrictions on transfer of immovable property. | marked redundant by the navigator (no separate provision) | navigator |
| 269UD | Order by appropriate authority for purchase by Central Government of immovable property. | marked redundant by the navigator (no separate provision) | navigator |
| 269UE | Vesting of property in Central Government. | marked redundant by the navigator (no separate provision) | navigator |
| 269UF | Consideration for purchase of immovable property by Central Government. | marked redundant by the navigator (no separate provision) | navigator |
| 269UG | Payment or deposit of consideration. | marked redundant by the navigator (no separate provision) | navigator |
| 269UH | Re-vesting of property in the transferor on failure of payment or deposit of consideration. | marked redundant by the navigator (no separate provision) | navigator |
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.