What could not be matched

This page lists every row of the department's navigator that this site could not confirm. Nothing here is hidden.

Rows whose new number is not a section of the Act (17)

The navigator gives a number that is not one of the 536 sections of the Act (or the section could not be located in the Gazette text). They are shown in the finder with a warning and are not used on any page.

• 33AB: Tea development account, coffee development account and rubber development account. 48, Sc: now section 33AC
• 43: Definitions of certain terms relevant to income from profits and gains of business or prof: now section 43A
• 69B: Amount of investments, etc., not fully disclosed in books of account. 103, 104: now section 69C
• 92F: Definitions of certain terms relevant to computation of arm's length price, etc.: now section 173
• 115B: Tax on profits and gains of life insurance business. 194(Table: S. No. 6): now section 115BA
• 115BBJ: Tax on winnings from online games. 194(Table: S. No. 5): now section 115C
• 115VE: Manner of computation of income under tonnage tax scheme 226(2) to (6): now section 115VF
• 115VJ: Treatment of common costs. 228(14) & (15): now section 115VK
• 115VM: Exclusion of loss. 230(2) to (4): now section 115VN
• 115VR: Renewal of tonnage tax scheme. 231(10) & (11): now section 115VS
• 115VV: Limit for charter in of tonnage. 232(15) to (20): now section 115VW
• 115VY: Amalgamation. 233(1) to (4): now section 115VZ
• 115VZA: Effect of temporarily ceasing to operate qualifying ships. 232(22) & (23) 115VZB Avoidance: now section 115W
• 132: Search and seizure. 247, 249, 251: now section 132A
• 206C: Profits and gains from the business of trading in alcoholic liqour, forest product, scrap,: now section 206CA
• 269T: Mode of repayment of certain loans or deposits. 188, 189: now section 269TT
• 281A: Effect of failure to furnish information in respect of properties held benami [Repealed by: now section 281B

Rows read from a shifted PDF line (36)

In these rows the heading starts with another section number, which means the PDF's text order shifted the row. They are not used. Look the old section up in the department's navigator itself: 10(15)(iiia), 10(15)(iiib), 1, 10(46A), 335(c), 340, 341(4), 341(1)(b), 351(1)(c), 350, 355(j), 355(i), 355, 34, 38, 42, 105, 107, 143, 199, 205, 212, 226(7), 228(16), 231(12), 232(21), 248, 249, 397(3), 397(1), 408, 381, 462, 500, 514, 532.

Section exists but the wording differs (66)

The new section is in the Act but fewer than half of the old heading's words appear in it. It may have been renamed, merged or reworded. The finder shows the match with the warning that it rests on the navigator alone. The first 60 are listed here; the rest are marked in the full mapping.

• 2(15)(Proviso): Definitions.: now section 346
• 11(1)(d): Income from property held for charitable or religious purposes.: now section 339
• 11(3)(a): Income from property held for charitable or religious purposes. 337(Table: S. No. 6): now section 11(3)(b)
• 11(3)(c): Income from property held for charitable or religious purposes. 337(Table: S. No. 8): now section 11(3)(d)
• 11(4): Income from property held for charitable or religious purposes.: now section 344
• 11(4A): Income from property held for charitable or religious purposes.: now section 345
• 11(5): Income from property held for charitable or religious purposes.: now section 350
• 11(7): Income from property held for charitable or religious purposes.: now section 333
• 12(1): Income of trusts or institutions from contributions.: now section 335(c)
• 12(2): Income of trusts or institutions from contributions. 337(Table: S. No. 2): now section 12(3)
• 12A(1)(ac): Conditions for applicability of sections 11 and 12.: now section 332(3)
• 12A(1)(ac)(Proviso): Conditions for applicability of sections 11 and 12.: now section 332(4)
• 12A(1)(ac)(Proviso): Conditions for applicability of sections 11 and 12.: now section 332(9)
• 12A(1)(b): Conditions for applicability of sections 11 and 12.: now section 347
• 12A(1)(b): Conditions for applicability of sections 11 and 12.: now section 348
• 12A(1)(ba): Conditions for applicability of sections 11 and 12.: now section 349
• 12A(2): Conditions for applicability of sections 11 and 12.: now section 332(3)
• 12AB(4): Procedure for fresh registration.: now section 351(2)
• 12AB(4)(Explanation): Procedure for fresh registration.: now section 351(1)
• 12AB(5): Procedure for fresh registration.: now section 351(3)
• 12AC: Merger of charitable trusts or institutions in certain cases. 352(5)(Table: Sl. No. 8.B): now section 13(1)(a)
• 13(1)(c): Section 11 not to apply in certain case. 337(Table: S. No. 2): now section 13(1)(d)
• 13(11): Section 11 not to apply in certain case.: now section 353
• 13(2): Section 11 not to apply in certain case. 337(Table: S. No. 2): now section 13(3)
• 13(8): Section 11 not to apply in certain case.: now section 346
• 13B: Special provisions relating to voluntary contributions received by electoral trust.: now section 12
• 29: Manner of computing profits and gains of business or profession.: now section 27
• 35D: Amortisation of certain preliminary expenses.: now section 44
• 40A: Expenses or payments not deductible in certain circumstances. 29, 32, 36: now section 41
• 47A: Withdrawal of exemption in certain cases.: now section 71
• 62: Transfer irrevocable for a specified period.: now section 97
• 74A: Losses from certain specified sources falling under the head "Income from other sources".: now section 115
• 80: Submission of return for losses.: now section 121
• 80PA: Deduction in respect of certain income of Producer Companies.: now section 150
• 95: Applicability of General Anti-Avoidance Rule.: now section 178
• 113: Tax in the case of block assessment of search cases.: now section 192
• 115H: Benefit under Chapter to be available in certain cases even after assessee becomes residen: now section 217
• 115U: Tax on income in certain cases.: now section 222
• 115V: Definitions.: now section 235
• 115VL: General exclusion of deduction and set off, etc.: now section 230(1)
• 129: Change of incumbent of an office.: now section 244
• 142B: Faceless Inquiry or Valuation: now section 532
• 145B: Taxability of certain income: now section 278
• 149: Time limit for notice u/s 148 and 148A: now section 282
• 151: Sanction for issue of notice: now section 284
• 151A: Faceless assessment of income escaping assessment: now section 532
• 157A: Faceless rectification, amendments and issuance of notice or intimation.: now section 532
• 158B: Definitions.: now section 301
• 158BG: Authority competent to make the block assessment.: now section 299
• 185: Assessment when section 184 not complied with.: now section 326
• 205: Bar against direct demand on assessee.: now section 401
• 207: Liability for payment of advance tax.: now section 403
• 208: Conditions of liability to pay advance tax.: now section 404
• 210: Payment of advance tax by the assessee of his own accord or in pursuance of order of Asses: now section 211
• 231: Faceless collection and recovery of tax.: now section 532
• 234E: Fee for default in furnishing statements.: now section 427
• 245N: Definitions.: now section 380
• 264A: Faceless revision of orders.: now section 532
• 264B: Faceless effect of orders.: now section 532
• 265: Tax to be paid notwithstanding reference, etc.: now section 369

Typing slips in the navigator that were corrected

the PDF reads “11(2)((a)”, taken as 11(2)(a) (stray bracket); the PDF reads “1904Q”, taken as 194Q (heading "Deduciton of tax at source on payment of certain sum for purchase of goods" is section 194Q)

Omitted and redundant

135 old sections are marked omitted, 147 redundant and 8 not applicable in the navigator itself; the finder shows them as the navigator marks them.

Not checked row by row

Schedule references (143 rows), such as section 10(14) now being in a table of Schedule III, were not checked line by line against the Schedule.

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.