Section FinderOld sections 80V to 115AC
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 |
|---|---|---|---|
| 80V | Deduction from gross total income of the parent in certain cases. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80VV | Deduction in respect of expenses incurred in connection with certain proceedings under the Act. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80VVA | [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 81 | Prohibition against arrest of women or minors, etc. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 82 | Officers deemed to be acting judicially. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 83 | Power to take evidence. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 84 | Continuance of certificate.[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 85 | Procedure on death of defaulter. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 85A | [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 85B | [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 85C | [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 86 | Share of member of an association of persons or body of individuals in the income of association or body | section 310 | checked |
| 86A | Deduction from tax on certain securities. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 87 | Rebate to be allowed in computing income-tax. | section 155 | checked |
| 87A | Rebate of income-tax in case of certain individuals. | section 156 | checked |
| 88 | [Omitted by the Finance Act, 2023, w.e.f. 1-4-2023.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 88A | [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 88B | [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 88C | [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 88D | [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 88E | Rebate in respect of STT* | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 89 | Relief when salary, etc., is paid in arrears or in advance | section 157 | checked |
| 89A | Relief from taxation in income from retirement benefit account maintained in a notified country. | section 158 | checked |
| 90 | Agreement with foreign countries or specified territories. | section 159 | checked |
| 90A | Adoption by Central Government of agreement between specified associations for double taxation relief | section 159 | checked |
| 91 | Countries with which no agreement exists. | section 160 | checked |
| 92 | Computation of income from international transaction having regard to arm's length price. | section 161 | checked |
| 92A | Meaning of associated enterprise. | section 162 | checked |
| 92B | Meaning of international transaction. | section 163 | checked |
| 92BA | Meaning of specified domestic transaction. | section 164 | checked |
| 92C | Computation of arm's length price. | section 165 | checked |
| 92CA | Reference to Transfer Pricing Officer. | section 166 | checked |
| 92CB | Power of Board to make safe harbour rules. | section 167 | checked |
| 92CC | Advance pricing agreement. | section 168 | checked |
| 92CD | Effect to advance pricing agreement. | section 169 | checked |
| 92CE | Secondary adjustment in certain cases. | section 170 | checked |
| 92D | Maintenance, keeping and furnishing of information and document by certain persons. | section 171 | checked |
| 92E | Report from an accountant to be furnished by persons entering into international transaction or specified dome | section 172 | checked |
| 92F | Definitions of certain terms relevant to computation of arm's length price, etc. | section 173 | not a section |
| 93 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents. | section 174 | checked |
| 94 | Avoidance of tax by certain transactions in securities. | section 175 | checked |
| 94A | Special measures in respect of transactions with persons located in notified jurisdictional area. | section 176 | checked |
| 94B | Limitation on interest deduction in certain cases. | section 177 | checked |
| 95 | Applicability of General Anti-Avoidance Rule. | section 178 | number only |
| 96 | Impermissible avoidance arrangement. | section 179 | checked |
| 97 | Arrangement to lack commercial substance. | section 180 | checked |
| 98 | Consequences of impermissible avoidance arrangement. | section 181 | checked |
| 99 | Treatment of connected person and accommodating party. | section 182 | checked |
| 100 | Application of this Chapter. | section 183 | checked |
| 101 | Framing of guidelines. | section 183 | checked |
| 102 | Definitions. | section 184 | checked |
| 103 | [Omitted by the Finance Act, 1965, w.e.f. 1-4-1965.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 104 | Income-tax on undistributed income of certain companies.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 105 | Special provisions for certain companies. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 106 | Period of limitation for making orders under section 104.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 107 | Approval of Inspecting Assistant Commissioner for orders under section 104.[Omitted by the Finance Act, 1987, | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 107A | Reduction of minimum distribution in certain cases. . [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Orig | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 108 | Savings for company in which public are substantially interested. [Omitted by the Finance Act, 1987, w.e.f. 1- | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 109 | "Distributable income", "investment company" and "statutory percentage" defined.[Omitted by the Finance Act, 1 | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 110 | Determination of tax where total income includes income on which no tax is payable. | section 190 | checked |
| 111 | Tax on accumulated balance of recognised provident fund. | section 191 | checked |
| 111A | Tax on short-term capital gains in certain cases. | section 196 | checked |
| 112 | Tax on long-term capital gains. | section 197 | checked |
| 112A | Tax on long-term capital gains in certain cases. | section 198 | checked |
| 113 | Tax in the case of block assessment of search cases. | section 192 | number only |
| 114 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 115 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 115A | Tax on dividends, royalty and technical service fees in case of foreign companies. | section 207 | checked |
| 115AB | Tax on income from units purchased in foreign currency or capital gains arising from their transfer. | section 208 | checked |
| 115AC | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising | section 209 | 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.