Section FinderOld sections 269UI to 278AB
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 |
|---|---|---|---|
| 269UI | Powers of the appropriate authority. | marked redundant by the navigator (no separate provision) | navigator |
| 269UJ | Rectification of mistakes. | marked redundant by the navigator (no separate provision) | navigator |
| 269UK | Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on tr | marked redundant by the navigator (no separate provision) | navigator |
| 269UL | Restrictions on registration, etc., of documents in respect of transfer of immovable property. | marked redundant by the navigator (no separate provision) | navigator |
| 269UM | Immunity to transferor against claims of transferee for transfer. | marked redundant by the navigator (no separate provision) | navigator |
| 269UN | Order of appropriate authority to be final and conclusive. | marked redundant by the navigator (no separate provision) | navigator |
| 269UO | Chapter not to apply to certain transfers. | marked redundant by the navigator (no separate provision) | navigator |
| 269UP | Chapter not to apply where transfer of immovable property effected after certain date. | marked redundant by the navigator (no separate provision) | navigator |
| 270 | Failure to furnish information regarding securities, etc. [Omitted by the Direct Tax Laws (Amendment) Act, 198 | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 270A | Penalty for under-reporting and misreporting of income. | section 439 | checked |
| 270AA | Immunity from imposition of penalty, etc. | section 440 | checked |
| 271 | Failure to furnish returns, comply with notices, concealment of income, etc. | marked redundant by the navigator (no separate provision) | navigator |
| 271A | Failure to keep, maintain or retain books of account, documents, etc. | section 441 | checked |
| 271AA | Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions. | section 442 | checked |
| 271AAA | Penalty where search has been initiated. | marked redundant by the navigator (no separate provision) | navigator |
| 271AAB | Penalty where search has been initiated. | marked redundant by the navigator (no separate provision) | navigator |
| 271AAC | Penalty in respect of certain income. | section 443 | checked |
| 271AAD | Penalty for false entry, etc., in books of account. | section 444 | checked |
| 271AAE | Benefits to related persons. | section 445 | checked |
| 271B | Failure to get accounts audited. | section 446 | checked |
| 271BA | Penalty for failure to furnish report under section 92E. | section 447 | checked |
| 271BB | Penalty to subscribe to the eligible issue of capital. | marked redundant by the navigator (no separate provision) | navigator |
| 271C | Penalty for failure to deduct tax at source. | section 448 | checked |
| 271CA | Penalty for failure to collect tax at source. | section 449 | checked |
| 271D | Penalty for failure to comply with the provisions of section 269SS. | section 450 | checked |
| 271DA | Penalty for failure to comply with provisions of section 269ST. | section 451 | checked |
| 271DB | Penalty for failure to comply with provisions of section 269SU. | section 452 | checked |
| 271E | Penalty for failure to comply with provisions of section 269T. | section 453 | checked |
| 271F | Penalty for failure to furnish return of income. | marked redundant by the navigator (no separate provision) | navigator |
| 271FA | Penalty for failure to furnish statement of financial transaction or reportable account. | section 454 | checked |
| 271FAA | Penalty for furnishing inaccurate statement of financial transaction or reportable account. | section 455 | checked |
| 271FAB | Penalty for failure to furnish statement or information or document by an eligible investment fund. | section 456 | checked |
| 271FB | Penalty for failure to furnish return of fringe benefits. | marked redundant by the navigator (no separate provision) | navigator |
| 271G | Penalty for failure to furnish information or document under section 92D. | section 457 | checked |
| 271GA | Penalty for failure to furnish information or document under section 285A. | section 458 | checked |
| 271GB | Penalty for failure to furnish report or for furnishing inaccurate report under section 286. | section 459 | checked |
| 271GC | Penalty for failure to submit statement under section 285. | section 460 | checked |
| 271H | Penalty for failure to furnish statements, etc. | section 461 | checked |
| 271K | Penalty for failure to furnish statements, etc. | section 464 | checked |
| 272A | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow in | section 465 | checked |
| 272AA | Penalty for failure to comply with the provisions of section 133B. | section 466 | checked |
| 272B | Penalty for failure to comply with the provisions of section 139A. | section 467 | checked |
| 272BB | Penalty for failure to comply with the provisions of section 203A. | section 468 | checked |
| 272BBB | Penalty for failure to comply with the provisions of section 206CA. | marked redundant by the navigator (no separate provision) | navigator |
| 273 | False estimate of, or failure to pay, advance tax. | marked redundant by the navigator (no separate provision) | navigator |
| 273A | Power to reduce or waive penalty, etc., in certain cases. | section 469 | checked |
| 273AA | Power of Principal Commissioner or Commissioner to grant immunity from penalty. | marked redundant by the navigator (no separate provision) | navigator |
| 273B | Penalty not to be imposed in certain cases. | section 470 | checked |
| 274 | Procedure. | section 471 | number only |
| 275 | Bar of limitation for imposing penalties. | section 472 | checked |
| 275A | Contravention of order made under sub-section (3) of section 132. | section 473 | checked |
| 275B | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. | section 474 | number only |
| 276 | Removal, concealment, transfer or delivery of property to prevent tax recovery. | section 475 | checked |
| 276A | Failure to comply with the provisions of sub-sections (1) and (3) of section 178. | marked redundant by the navigator (no separate provision) | navigator |
| 276AA | Failure to comply with the provisions of section 269AB or section 269-I. [Omitted by the Finance Act, 1986, w. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 276AB | Failure to comply with the provisions of sections 269UC, 269UE and 269UL. | marked redundant by the navigator (no separate provision) | navigator |
| 276B | Failure to pay tax to credit of Central Government under Chapter XII-D or XVII-B. | section 476 | checked |
| 276BB | Failure to pay tax collected at source. | section 477 | checked |
| 276C | Wilful attempt to evade tax, etc. | section 478 | checked |
| 276CC | Failure to furnish returns of income. | section 479 | checked |
| 276CCC | Failure to furnish return of income in search cases. | section 480 | checked |
| 276D | Failure to produce accounts and documents. | section 481 | checked |
| 276DD | Failure to comply with the provisions of section 269SS. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 276E | Failure to comply with the provisions of section 269T.[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 277 | False statement in verification, etc. | section 482 | checked |
| 277A | Falsification of books of account or document, etc. | section 483 | checked |
| 278 | Abetment of false return, etc. | section 484 | number only |
| 278A | Punishment for second and subsequent offences. | section 485 | checked |
| 278AA | Punishment not to be imposed in certain cases. | section 486 | checked |
| 278AB | Power of Principal Commissioner or Commissioner to grant immunity from prosecution. | 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.