Section FinderOld sections 10(4D)(d) to 13(2)
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 |
|---|---|---|---|
| 10(4D)(d) | Any income from securities issued by a non-resident. | Schedule VI(table item 3) | schedule row |
| 10(4D)(e) | Any income from a securitisation trust, which is chargeable under the head "Profits and gains of business or p | Schedule VI(table item 4) | schedule row |
| 10(4D)(f) | Any income from a securitisation trust, which is chargeable under the head "Profits and gains of business or p | Schedule VI(table item 4) | schedule row |
| 10(4E) | Any income accrued or arisen to, or received as a result of—(a) transfer of non-deliverable forward contracts | Schedule VI(table item 5) | schedule row |
| 10(4F) | Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year. | Schedule VI(table item 6) | schedule row |
| 10(4G) | Any income received from–– (a) portfolio of securities or financial products or funds, managed or administered | Schedule VI(table item 7) | schedule row |
| 10(4H) | Any income by way of Capital gains arising from the transfer of equity shares of domestic company. | Schedule VI(table item 8) | schedule row |
| 10(5) | The value of any travel concession or assistance. | Schedule III(table item 8) | schedule row |
| 10(50)(i) | Any income arising from any specified service provided on or after the date on which the provisions of Chapter | Schedule II(table item 15) | schedule row |
| 10(6) | Any remuneration received for service in the capacity as an official mentioned in column (2). | Schedule IV(table item 2) | schedule row |
| 10(6)(vi) | Any remuneration received as an employee for services rendered by him during his stay in India. | Schedule IV(table item 3) | schedule row |
| 10(6)(viii) | Any income chargeable under the head “Sal-aries”, received or due as remuneration for services rendered in con | Schedule IV(table item 4) | schedule row |
| 10(6)(xi) | Any remuneration received as an employee of the Government of a foreign State | Schedule IV(table item 5) | schedule row |
| 10(6A) | Any income falling under clauses 6A, 6B, 6BB of section 10. | Schedule IV(table item 14) | schedule row |
| 10(6C) | Any income arising by way of royalty or fees for technical services. | Schedule IV(table item 6) | schedule row |
| 10(6D) | Any income arising by way of royalty from, or fees for technical services rendered in or outside India. | Schedule IV(table item 7) | schedule row |
| 10(7) | Any allowances or perquisites paid or allowed as such outside India by the Government. | Schedule III(table item 9) | schedule row |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc. | marked redundant by the navigator (no separate provision) | navigator |
| 10AA | Special provisions in respect of newly established Units in Special Economic Zones. | section 144 | checked |
| 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings. | marked redundant by the navigator (no separate provision) | navigator |
| 10BA | Special provisions in respect of export of certain articles or things. | marked redundant by the navigator (no separate provision) | navigator |
| 10BB | Meaning of computer programmes in certain cases. | marked redundant by the navigator (no separate provision) | navigator |
| 10C | Special provision in respect of certain industrial undertakings in North-Eastern Region. | marked redundant by the navigator (no separate provision) | navigator |
| 11(1)(Explanation)(2) | Income from property held for charitable or religious purposes. | section 341(1)(c) | checked |
| 11(1)(Explanation)(3) | Income from property held for charitable or religious purposes. | section 341(1)(a)(iii) | checked |
| 11(1)(Explanation)(4)(i) | (Proviso) Income from property held for charitable or religious purposes. | section 341(2)(a) | checked |
| 11(1)(a) | Income from property held for charitable or religious purposes. | section 336 | checked |
| 11(1)(b) | Income from property held for charitable or religious purposes. | section 336 | checked |
| 11(1)(c) | Income from property held for charitable or religious purposes. | section 338(a) | checked |
| 11(1)(d) | Income from property held for charitable or religious purposes. | section 338(b) | checked |
| 11(1)(d) | Income from property held for charitable or religious purposes. | section 339 | number only |
| 11(1A) | Income from property held for charitable or religious purposes. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 11(1B) | Income from property held for charitable or religious purposes. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 11(2)(Explanation) | Income from property held for charitable or religious purposes. | section 342(2) | checked |
| 11(2)(Proviso) | Income from property held for charitable or religious purposes. | section 342(3) | checked |
| 11(2)(a) | Income from property held for charitable or religious purposes. | section 342(1) | checked |
| 11(2)(b) | Income from property held for charitable or religious purposes. | section 342(4) | checked |
| 11(2)(c) | Income from property held for charitable or religious purposes. | section 342(1) | checked |
| 11(3)(a) | Income from property held for charitable or religious purposes. 337(Table: S. No. 6) | section 11(3)(b) | number only |
| 11(3)(c) | Income from property held for charitable or religious purposes. 337(Table: S. No. 8) | section 11(3)(d) | number only |
| 11(3A) | Income from property held for charitable or religious purposes. | section 342(5) | checked |
| 11(3A) | Income from property held for charitable or religious purposes. | section 342(6) | checked |
| 11(3A)(1st Proviso) | Income from property held for charitable or religious purposes. | section 342(2) | checked |
| 11(3A)(2nd Proviso) | Income from property held for charitable or religious purposes. | section 342(7) | checked |
| 11(4) | Income from property held for charitable or religious purposes. | section 344 | number only |
| 11(4A) | Income from property held for charitable or religious purposes. | section 345 | number only |
| 11(5) | Income from property held for charitable or religious purposes. | section 350 | number only |
| 11(6) | Income from property held for charitable or religious purposes. | section 341(3)(a) | checked |
| 11(7) | Income from property held for charitable or religious purposes. | section 333 | number only |
| 11(Explanation) | Income from property held for charitable or religious purposes. | section 341(1)(a)(i) | checked |
| 12(1) | Income of trusts or institutions from contributions. | section 335(c) | number only |
| 12(2) | Income of trusts or institutions from contributions. 337(Table: S. No. 2) | section 12(3) | number only |
| 12A(1)(ac) | Conditions for applicability of sections 11 and 12. | section 332(3) | number only |
| 12A(1)(ac)(Proviso) | Conditions for applicability of sections 11 and 12. | section 332(4) | number only |
| 12A(1)(ac)(Proviso) | Conditions for applicability of sections 11 and 12. | section 332(9) | number only |
| 12A(1)(b) | Conditions for applicability of sections 11 and 12. | section 347 | number only |
| 12A(1)(b) | Conditions for applicability of sections 11 and 12. | section 348 | number only |
| 12A(1)(ba) | Conditions for applicability of sections 11 and 12. | section 349 | number only |
| 12A(2) | Conditions for applicability of sections 11 and 12. | section 332(3) | number only |
| 12AA | Procedure for registration. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 12AB(1) | Procedure for fresh registration. | section 332(7) | checked |
| 12AB(2) | Procedure for fresh registration. | marked redundant by the navigator (no separate provision) | navigator |
| 12AB(3) | Procedure for fresh registration. | section 332(3) | checked |
| 12AB(4) | Procedure for fresh registration. | section 351(2) | number only |
| 12AB(4)(Explanation) | Procedure for fresh registration. | section 351(1) | number only |
| 12AB(5) | Procedure for fresh registration. | section 351(3) | number only |
| 12AC | Merger of charitable trusts or institutions in certain cases. 352(5)(Table: Sl. No. 8.B) | section 13(1)(a) | number only |
| 13(1)(c) | Section 11 not to apply in certain case. 337(Table: S. No. 2) | section 13(1)(d) | number only |
| 13(11) | Section 11 not to apply in certain case. | section 353 | number only |
| 13(2) | Section 11 not to apply in certain case. 337(Table: S. No. 2) | section 13(3) | number only |
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.