Popular sections, old and new

The sections people look for most, with the section of the Income-tax Act, 2025 that replaced them. Tap a section for its own page.

Old section	Old heading	Now	Check
80C	Deduction for insurance premia, deferred annuity, contributions to provident fund, etc.	section 123	checked
80CCD	Deduction in respect of employer contribution to pension scheme of Central Government	section 124	checked
80D	Deduction in respect of health insurance premia.	section 126	checked
80E	Deduction in respect of interest on loan taken for higher education.	section 129	checked
80G	Deduction in respect of donations to certain funds, charitable institutions, etc.	section 133	checked
80GG	Deductions in respect of rents paid.	section 134	checked
80TTA	Deduction for Interest on Deposits	section 153	checked
80TTB	Deduction in respect of interest on deposits in case of senior citizens.	omitted (no equivalent: the navigator marks it omitted)	navigator
87A	Rebate of income-tax in case of certain individuals.	section 156	checked
10(13A)	Any special allowance from employer.	Schedule III(table item 11)	schedule row
10(14)(i)	Any special allowance or benefit.	Schedule III(table item 12)	schedule row
10(10D)	Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy.	Schedule II(table item 2)	schedule row
24	Deductions from income from house property.	section 22	checked
43B	Certain deductions to be only on actual payments.	section 37	checked
44AD	Special provision for computing profits and gains of business on presumptive basis.	section 58	checked
44ADA	Special provision for computing profits and gains of profession on presumptive basis.	section 58	checked
44AB	Audit of accounts by certain persons carrying on profession or business.	section 63	checked
44AE	Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages .	section 58	checked
54	Profit on sale of property used for residence.	section 82	checked
54EC	Capital gains not to be charged on investment in certain bonds.	section 85	checked
54F	Capital gains on transfer of certain capital assets not to be charged in case of investment in residential hou	section 86	checked
56	Income from other sources.	section 92	checked
68	Cash credits.	section 102	checked
69	Unexplained investments.	section 103	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
115BAC	Tax on income of individuals Hindu undivided family and others	section 202	checked
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
139	Return of Income	section 263	checked
143	Assessment	section 270	checked
147	Income escaping assessment	section 279	checked
148	Issue of notice where income has escaped assessment	section 280	checked
192	Salary.	section 392	checked
194A	Interest other than "Interest on securities".	section 393(1)(table item 5(ii) & 5(iii)) , 393(4)(table item 7)	checked
194C	Payments to contractors.	section 393(1)(table item 6(i)), 393(4)(table item 8)	checked
194H	Commission or brokerage.	section 393(1)(table item 1(ii)), 393(4)(table item 1)	checked
194I	Rent.	section 393(1)(table item 2(i) & 2(ii)), 393(4)(table item 2)	checked
194J	Fees for professional or technical services.	section 393(1)(table item 6(iii)), 393(4)(table item 9)	checked
194Q	Deduciton of tax at source on payment of certain sum for purchase of goods.	section 393(1)(table item 8(ii))	checked
195	Other sums.	section 393(2)(table item 17)	checked
197A	No deduction to be made in certain cases.	section 393(6)	checked
206AA	Requirement to furnish Permanent Account Number.	section 397(2)	checked
206C	Profits and gains from the business of trading in alcoholic liqour, forest product, scrap, etc. 394, 395(3 & 4	section 206CA	not a section
234A	Interest for defaults in furnishing return of income.	section 423	checked
234B	Interest for defaults in payment of advance tax.	section 424	checked
234C	Interest for deferment of advance tax.	section 425	checked
234F	Fee for default in furnishing return of income.	section 428	checked
270A	Penalty for under-reporting and misreporting of income.	section 439	checked
271	Failure to furnish returns, comply with notices, concealment of income, etc.	marked redundant by the navigator (no separate provision)	navigator
271F	Penalty for failure to furnish return of income.	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.