Section FinderWhich Income-tax Act applies?
The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)) and repealed the Income-tax Act, 1961 (section 536(1)). The two Acts sit side by side for a time, because the 1961 Act still governs earlier years. This page sets out what the Act and the CBDT's transition FAQs say.
| Period or event | Governing Act | Source |
|---|---|---|
| Income of 1 April 2025 to 31 March 2026 (AY 2026-27) | Income-tax Act, 1961 | FAQ Q1.12 |
| Income from 1 April 2026 (tax year 2026-27 onwards) | Income-tax Act, 2025 | FAQ Q1.12 |
| Return for FY 2025-26, filed after 1 April 2026 | Income-tax Act, 1961 | FAQ Q3.5 |
| Revised return for AY 2026-27 | Income-tax Act, 1961 | FAQ Q3.7 |
| TDS where the earlier of credit or payment is on or before 31 March 2026 | Income-tax Act, 1961 | FAQ Q6.1 |
| TDS where the earlier of credit or payment is on or after 1 April 2026 | Income-tax Act, 2025 | FAQ Q6.1 |
| Proceedings pending on 1 April 2026, and new proceedings for tax years before that | Income-tax Act, 1961 procedure | Act, section 536(2)(c) |
What it means for section numbers
- If you are filing, paying or answering a notice for FY 2025-26 or earlier, the old section numbers (80C, 139, 234A and so on) still apply.
- For tax year 2026-27, quote the new section (123 for the 80C deduction, 263 for returns, 423 for interest on a late return).
- TDS rates and thresholds were not changed; section 393 presents the old TDS sections in one table (FAQ Q6.3).
Common questions
Does the 1961 Act stop applying on 1 April 2026?
The Income-tax Act, 1961 is repealed (section 536(1)) but, irrespective of the repeal, nothing affects its previous operation and rights and liabilities under it, and its provisions continue to apply to pending proceedings and to proceedings begun on or after 1 April 2026 for any tax year beginning before 1 April 2026 (section 536(2)(a) to (c), read from the Act).
What law covers income of FY 2025-26?
The 1961 Act: income earned from 1 April 2025 to 31 March 2026 is assessed for assessment year 2026-27 under it, and income from 1 April 2026 under the 2025 Act as tax year 2026-27 (CBDT FAQs, Q1.12).
Which Act governs TDS in the switch?
The date of the earlier of credit or payment decides: up to 31 March 2026 the 1961 Act, from 1 April 2026 the 2025 Act (Q6.1); rates and thresholds were retained (Q6.3).
How many sections does the new Act have?
536 sections and 16 schedules, against 819 sections and 14 schedules in the 1961 Act (FAQ Q1.5).
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.