Section FinderOld sections 115ACA to 115WG
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 |
|---|---|---|---|
| 115ACA | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from thei | section 193 | checked |
| 115AD | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. | section 210 | checked |
| 115B | Tax on profits and gains of life insurance business. 194(Table: S. No. 6) | section 115BA | not a section |
| 115BAB | Tax on income of new manufacturing domestic companies. | section 201 | checked |
| 115BAC | Tax on income of individuals Hindu undivided family and others | section 202 | checked |
| 115BAD | Tax on income of certain resident co-operative societies. | section 203 | checked |
| 115BAE | Tax on income of certain new manufacturing co-operative societies. | section 204 | checked |
| 115BBB | Tax on income from units of an open-ended quity oriented fund of the Unit Trust of India or of Mutual Funds. | marked redundant by the navigator (no separate provision) | navigator |
| 115BBC | Anonymous donations to be taxed in certain cases. 337(Table: S. No. 1) 115BBD Tax on certain dividends receive | marked redundant by the navigator (no separate provision) | navigator |
| 115BBDA | Tax on ceratin dividends received from domestic companies. | marked redundant by the navigator (no separate provision) | navigator |
| 115BBE | Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section | section 195 | checked |
| 115BBF | Tax on income from patents. 194(Table: S. No. 2) 115BBG Tax on income from transfer of carbon credit. 194(Tabl | section 337 | checked |
| 115BBJ | Tax on winnings from online games. 194(Table: S. No. 5) | section 115C | not a section |
| 115E | Tax on investment income and long-term capital gains. | section 214 | checked |
| 115F | Capital gains on transfer of foreign exchange assets not to be charged in certain cases. | section 215 | checked |
| 115G | Return of income not to be filed in certain cases. | section 216 | checked |
| 115H | Benefit under Chapter to be available in certain cases even after assessee becomes resident. | section 217 | number only |
| 115I | Chapter not to apply if the assessee so chooses. | section 218 | checked |
| 115J | Special provisions relating to certain companies. | marked redundant by the navigator (no separate provision) | navigator |
| 115JA | Deemed income relating to certain companies. | section 206 | checked |
| 115JAA | Tax credit in respect of tax paid on deemed income relating to ceratain companies. | section 206 | checked |
| 115JB | Special provisions for payment of tax by certain companies. | section 206 | checked |
| 115JC | Special provisions for payment of tax by certain persons other than a company. | section 206 | checked |
| 115JD | Tax credit for alternate minimum tax. | section 206 | checked |
| 115JEE | Application of this Chapter to certain persons. | section 206 | checked |
| 115JF | Interpretation in this Chapter | section 206 | checked |
| 115JG | Conversion of an Indian branch of foreign company into subsidiary Indian company | section 219 | checked |
| 115JH | Foreign company said to be resident in India | section 220 | checked |
| 115K | Return of income not to be filed in certain cases. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 115L | Return of income not to be filed in certain cases.[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 115M | Special provision for disallowance of deductions and rebate of income-tax. [Omitted by the Finance Act, 1997, | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 115N | Bar of proceedings in certain cases. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 115P | Interest payable for non-payment of tax by domestic companies. | marked redundant by the navigator (no separate provision) | navigator |
| 115Q | When company is deemed to be in default. | marked redundant by the navigator (no separate provision) | navigator |
| 115QA | Tax on distributed income to shareholders. | marked redundant by the navigator (no separate provision) | navigator |
| 115QB | Interest payable for non-payment of tax by company. | marked redundant by the navigator (no separate provision) | navigator |
| 115QC | When company is deemed to be assessee in default. | marked redundant by the navigator (no separate provision) | navigator |
| 115R | Tax on distributed income to unit holders. | marked redundant by the navigator (no separate provision) | navigator |
| 115S | Interest payable for non-payment of tax. | marked redundant by the navigator (no separate provision) | navigator |
| 115T | Unit Trust of India or Mutual Fund to be an assessee in default. | marked redundant by the navigator (no separate provision) | navigator |
| 115TA | Tax on distributed income to investors. | marked redundant by the navigator (no separate provision) | navigator |
| 115TB | Interest payable for non-payment of tax. | marked redundant by the navigator (no separate provision) | navigator |
| 115TC | Securitisation trust to be assessee in default. | marked redundant by the navigator (no separate provision) | navigator |
| 115TCA | Tax on income from securitisation trusts. | section 221 | checked |
| 115TD | Tax on accreted income. | section 352 | checked |
| 115TE | Interest payable for non payment of tax by specified person | section 352 | checked |
| 115TF | When specified person is deemed to be assessee in default | section 352 | checked |
| 115U | Tax on income in certain cases. | section 222 | number only |
| 115UA | Tax on income of unit holder and business trust. | section 223 | checked |
| 115UB | Tax on income of investment fund and its unit holders. | section 224 | checked |
| 115V | Definitions. | section 235 | number only |
| 115VA | Computation of profits and gains from the business of operating qualifying ships. | section 225 | checked |
| 115VB | Operating ships. | section 226(1) | checked |
| 115VC | Qualifying Company | section 235(h) | checked |
| 115VD | Qualifying Ship | section 235(i) | checked |
| 115VE | Manner of computation of income under tonnage tax scheme 226(2) to (6) | section 115VF | not a section |
| 115VJ | Treatment of common costs. 228(14) & (15) | section 115VK | not a section |
| 115VL | General exclusion of deduction and set off, etc. | section 230(1) | number only |
| 115VM | Exclusion of loss. 230(2) to (4) | section 115VN | not a section |
| 115VR | Renewal of tonnage tax scheme. 231(10) & (11) | section 115VS | not a section |
| 115VV | Limit for charter in of tonnage. 232(15) to (20) | section 115VW | not a section |
| 115VY | Amalgamation. 233(1) to (4) | section 115VZ | not a section |
| 115VZA | Effect of temporarily ceasing to operate qualifying ships. 232(22) & (23) 115VZB Avoidance of tax and exclusio | section 115W | not a section |
| 115WA | Charge of fringe benefit tax. | marked redundant by the navigator (no separate provision) | navigator |
| 115WB | Fringe benefits. | marked redundant by the navigator (no separate provision) | navigator |
| 115WC | Value of fringe benefits. | marked redundant by the navigator (no separate provision) | navigator |
| 115WD | Return of fringe benefits. | marked redundant by the navigator (no separate provision) | navigator |
| 115WE | Assessment. | marked redundant by the navigator (no separate provision) | navigator |
| 115WF | Best judgment assessment. | marked redundant by the navigator (no separate provision) | navigator |
| 115WG | Fringe benefits escaping assessment. | 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.