Section FinderOld sections 278B to 355(n)
The department's navigator lists these 63 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 |
|---|---|---|---|
| 278B | Offences by companies. | section 487 | checked |
| 278C | Offences by Hindu undivided family. | section 488 | checked |
| 278D | Presumption as to assets, books of account, etc., in certain cases. | section 489 | checked |
| 278E | Presumption as to culpable mental state. | section 490 | checked |
| 279 | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner | section 491 | checked |
| 279A | Certain offences to be non-cognizable. | section 492 | checked |
| 279B | Proof of entries in records or documents | section 493 | checked |
| 280 | Proof of entries in records or documents, and Disclosure of particulars by public servants. | section 494 | number only |
| 280A | Special Courts. | section 495 | checked |
| 280B | Offences triable by Special Court. | section 496 | checked |
| 280C | Trial of offences as summons case. | section 497 | checked |
| 280D | Application of Code of Criminal Procedure, 1973 to proceedings before Special Court. | section 498 | checked |
| 280Y | Definitions. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 280Z | Tax credit certificates to certain equity shareholders.[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 280ZA | Tax credit certificates for shifting of industrial undertaking from urban area. [Omitted by the Finance Act, 1 | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 280ZB | Tax credit certificate to certain manufacturing companies in certain cases. [Omitted by the Finance Act, 1990, | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 280ZC | Tax credit certificate in relation to exports. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 280ZD | Tax credit certificates in relation to increased production of certain goods. [Omitted by the Finance Act, 199 | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 280ZE | Tax credit certificate scheme. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 281 | Certain transfers to be void. | section 499 | checked |
| 281A | Effect of failure to furnish information in respect of properties held benami [Repealed by the Benami Transact | section 281B | not a section |
| 282A | Authentication of notices and other documents. | section 502 | checked |
| 282B | Allotment of Document Identification Number [Omitted by the Finance Act, 2011, w.e.f. 1-4-1990.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 283 | Service of notice when family is disrupted or firm etc., is dissolved. | section 503 | checked |
| 284 | Service of notice in case of discontinued business. | section 504 | checked |
| 285 | Submission of statement by a non-resident having liaison office. | section 505 | checked |
| 285A | Furnishing of information or documents by an Indian concern in certain cases. | section 506 | checked |
| 285B | Submission of statements by producers of cinematograph films or persons engaged in specified activity. | section 507 | checked |
| 285BA | Obligation to furnish statement of financial transaction or reportable account. | section 508 | checked |
| 285BAA | Obligation to furnish information on transaction of crypto-asset. | section 509 | checked |
| 285BB | Annual information statement. | section 510 | checked |
| 286 | Furnishing of report in respect of international group. | section 511 | checked |
| 287 | Publication of information respecting assessees in certain cases. | section 512 | checked |
| 287A | Appearance by registered valuer in certain matters. | section 513 | checked |
| 288A | Rounding off of income. | section 516 | checked |
| 288B | Rounding off of amount payable and refundable due. | section 516 | checked |
| 289 | Receipt to be given. | section 517 | checked |
| 290 | Indemnity. | section 518 | checked |
| 291 | Power to tender immunity from prosecution. | section 519 | checked |
| 292 | Cognizance of offences. | section 520 | checked |
| 292A | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. | section 521 | checked |
| 292B | Return of income, etc., not to be invalid on certain grounds. | section 522 | checked |
| 292BB | Notice deemed to be valid in certain circumstances. | section 523 | checked |
| 292C | Presumption as to assets, books of account, etc. | section 524 | checked |
| 292CC | Authorisation and assessment in case of search or requisition. | section 525 | checked |
| 293 | Bar of suits in civil courts. | section 526 | checked |
| 293A | Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., | section 527 | checked |
| 293B | Power of Central Government or Board to condone delays in obtaining approval. | section 528 | checked |
| 293C | Power to withdraw approval. | section 529 | checked |
| 293D | Faceless approval or registration. | section 532 | number only |
| 294 | Act to have effect pending legislative provision for charge of tax. | section 530 | checked |
| 294A | Power to make exemption in relation to certain Union territories. | section 531 | number only |
| 296 | Rules and certain notifications to be placed before Parliament. | section 534 | checked |
| 297 | Repeal and Savings. | section 536 | checked |
| 298 | Power to remove difficulties. | section 535 | checked |
| 332(1) | NEW | not applicable, as marked by the navigator | navigator |
| 332(2) | NEW | not applicable, as marked by the navigator | navigator |
| 332(6) | NEW | not applicable, as marked by the navigator | navigator |
| 334 | NEW | not applicable, as marked by the navigator | navigator |
| 335 | NEW | not applicable, as marked by the navigator | navigator |
| 335 | NEW | not applicable, as marked by the navigator | navigator |
| 343 | NEW | not applicable, as marked by the navigator | navigator |
| 355(n) | NEW | not applicable, as marked by the navigator | 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.