Section FinderOld sections 13(5) to 44AB
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 |
|---|---|---|---|
| 13(5) | Section 11 not to apply in certain case. | marked redundant by the navigator (no separate provision) | navigator |
| 13(6) | Section 11 not to apply in certain case. | marked redundant by the navigator (no separate provision) | navigator |
| 13(7) | Section 11 not to apply in certain case. | marked redundant by the navigator (no separate provision) | navigator |
| 13(8) | Section 11 not to apply in certain case. | section 346 | number only |
| 13(9) | Section 11 not to apply in certain case. | section 342(1) | checked |
| 13B | Special provisions relating to voluntary contributions received by electoral trust. | section 12 | number only |
| 14 | Heads of Income. | section 13 | checked |
| 14A | Expenditure incurred in relation to income not includible in total income. | section 14 | checked |
| 15 | Salaries. | section 15 | checked |
| 16 | Deductions from salaries. | section 19 | checked |
| 17(1) | "Salary", "perquisite" and "profits in lieu of salary" defined. | section 16 | checked |
| 17(2) | "Salary", "perquisite" and "profits in lieu of salary" defined. | section 17 | checked |
| 17(3) | "Salary", "perquisite" and "profits in lieu of salary" defined. | section 18 | checked |
| 18 | [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 19 | [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 20 | [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 21 | [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 22 | Income from house property. | section 20 | checked |
| 23 | Annual value how determined. | section 21 | checked |
| 24 | Deductions from income from house property. | section 22 | checked |
| 25 | Amounts not deductible from income from house property. | section 23 | checked |
| 25A | Special provision for arrears of rent and unrealised rent received subsequently. | section 23 | checked |
| 26 | Property owned by co-owners. | section 24 | checked |
| 27 | "Owner of house property", "annual charge", etc., defined. | section 25 | checked |
| 28 | Profits and gains of business or profession. | section 26 | checked |
| 29 | Manner of computing profits and gains of business or profession. | section 27 | number only |
| 30 | Rent, rates, taxes, repairs and insurance for buildings. | section 28 | checked |
| 31 | Repairs and insurance of machinery, plant and furniture. | section 28 | checked |
| 32 | Depreciation. | section 33 | checked |
| 32A | Investment Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 32AB | Investment deposit account. | marked redundant by the navigator (no separate provision) | navigator |
| 32AC | Investment in new plant or machinery. | marked redundant by the navigator (no separate provision) | navigator |
| 32AD | Investment in new plant or machinery in notified backward areas in certain States. | marked redundant by the navigator (no separate provision) | navigator |
| 33 | Development Rebate. | marked redundant by the navigator (no separate provision) | navigator |
| 33A | Development Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 33AB | Tea development account, coffee development account and rubber development account. 48, Schedule IX 33ABA Site | section 33AC | not a section |
| 33B | Rehabilitation allowance | marked redundant by the navigator (no separate provision) | navigator |
| 34 | Conditions for development allowance and development rebate | marked redundant by the navigator (no separate provision) | navigator |
| 34A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certa | marked redundant by the navigator (no separate provision) | navigator |
| 35 | Expenditure on scientific research. | section 45 | checked |
| 35A | Expenditure on acquisition of patent rights or copyrights. | marked redundant by the navigator (no separate provision) | navigator |
| 35AB | Expenditure on know-how. | marked redundant by the navigator (no separate provision) | navigator |
| 35ABA | Expenditure for obtaining right to use spectrum for telecommunication services. | section 52 | checked |
| 35ABB | Expenditure for obtaining license to operate telecommunication services. | section 52 | checked |
| 35AC | Expenditure on eligible projects or scheme. | marked redundant by the navigator (no separate provision) | navigator |
| 35AD | Deduction in respect of expenditure on specified business. | section 46 | checked |
| 35B | Export Market Development Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 35C | Agricultural development allowance. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 35CC | Rural Development Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 35CCA | Expenditure by way of payment to associations and institutions for carrying out rural development programmes. | marked redundant by the navigator (no separate provision) | navigator |
| 35CCB | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of | marked redundant by the navigator (no separate provision) | navigator |
| 35CCC | Expenditure on agricultural extension project. | section 47 | checked |
| 35CCD | Expenditure on skill development project. | section 47 | checked |
| 35D | Amortisation of certain preliminary expenses. | section 44 | number only |
| 35DD | Amortisation of expenditure in case of amalgamation or demerger. | section 52 | checked |
| 35DDA | Amortisation of expenditure incurred under voluntary retirement scheme. | section 52 | checked |
| 35E | Deduction for expenditure on prospecting, etc for certain minerals. | section 51 | checked |
| 36 | Other Deductions. 29, 30, 31, 32 | section 37 | checked |
| 40 | Amounts not deductible. | section 35 | checked |
| 40A | Expenses or payments not deductible in certain circumstances. 29, 32, 36 | section 41 | number only |
| 43 | Definitions of certain terms relevant to income from profits and gains of business or profession. 39, 41, 66 | section 43A | not a section |
| 43B | Certain deductions to be only on actual payments. | section 37 | checked |
| 43C | Special provision for computation of cost of acquisition of certain assets. | section 40 | checked |
| 43CA | Special provision for full value of consideration for transfer of assets other than capital assets in certain | section 53 | checked |
| 43CB | Computation of income from construction and service contracts. | section 57 | checked |
| 43D | Special provision in case of income of public financial institutions, [public companies,], etc. | section 56 | checked |
| 44 | Insurance business. | section 55 | checked |
| 44A | Special provision in the case of trade, profession or similar association. | section 50 | checked |
| 44AA | Maintenance of accounts by certain persons carrying on profession or business. | section 62 | checked |
| 44AB | Audit of accounts by certain persons carrying on profession or business. | section 63 | 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.