Income-tax Act 1961 vs 2025: Section Mapping for CAs
The Income-tax Act, 2025 came into force on 1 April 2026 and renumbered most provisions. Here are 66 provisions CAs cite every week, with their new numbers. For now, most notices still cite the old ones.
The mapping table
Matched section by section from the official texts on incometaxindia.gov.in: the 1961 Act as amended by the Finance Act, 2025 and the 2025 Act as amended by the Finance Act, 2026. Where a 1961 provision was split or merged, the subject column says so.
| 1961 Act | 2025 Act | Subject |
|---|---|---|
| Basics | ||
| 4 | 4 | Charge of income-tax |
| 5 | 5 | Scope of total income |
| 6 | 6 | Residence in India |
| 9 | 9 | Income deemed to accrue or arise in India |
| 10 | 11 | Incomes not included in total income (the exemptions are now listed in Schedules II to VI) |
| 14 | 13 | Heads of income |
| Salary and house property | ||
| 15 | 15 | Salaries |
| 16 | 19 | Deductions from salaries |
| 22 | 20 | Income from house property |
| 24 | 22 | Deductions from income from house property |
| Business and profession | ||
| 28 | 26 | Profits and gains of business or profession |
| 32 | 33 | Depreciation |
| 36 | 32 | Other deductions (bad debts are now section 31, employee welfare section 29) |
| 37 | 34 | General conditions for allowable deductions |
| 40 | 35 | Amounts not deductible in certain circumstances |
| 40A | 36 | Expenses or payments not deductible in certain circumstances |
| 43B | 37 | Deductions allowed only on actual payment |
| 44AB | 63 | Tax audit |
| 44AD, 44ADA | 58 (Table) | Presumptive income of business and professions in one table (old 44ADA is Sl. No. 3) |
| Capital gains and other sources | ||
| 45 | 67 | Capital gains |
| 48 | 72 | Mode of computation of capital gains |
| 50C | 78 | Full value of consideration for land or building |
| 54 | 82 | Profit on sale of a residential house |
| 54F | 86 | Capital gain on transfer of other assets invested in a house |
| 56 | 92 | Income from other sources |
| 58 | 94 | Amounts not deductible from income from other sources |
| Unexplained income | ||
| 68 | 102 | Unexplained (cash) credits |
| 69 | 103 | Unexplained investments |
| 69C | 105 | Unexplained expenditure |
| 115BBE | 195 | Tax on unexplained income |
| Deductions, rebate and regime | ||
| 80C | 123 | Life insurance, provident fund and similar deductions up to Rs 1,50,000 (eligible payments now listed in Schedule XV) |
| 80D | 126 | Health insurance premia |
| 80G | 133 | Donations to certain funds and charitable institutions |
| 87A | 156 | Rebate for certain individuals |
| 115BAC | 202 | New tax regime for individuals, HUFs and others |
| Returns and assessment | ||
| 139 | 263 | Return of income |
| 139(9) | 263(7) | Defective return |
| 140A | 266 | Self-assessment tax |
| 142(1) | 268(1) | Notice to file a return, produce accounts or furnish information |
| 142(2A) | 268(5) | Special audit direction |
| 143(1) | 270(1) | Processing of return (intimation) |
| 143(2) | 270(8) | Scrutiny notice |
| 143(3) | 270(10) | Scrutiny assessment order |
| 144 | 271 | Best judgment assessment |
| 144B | 273 | Faceless assessment |
| Reassessment | ||
| 147 | 279 | Income escaping assessment |
| 148 | 280 | Notice where income has escaped assessment |
| 148A | 281 | Show-cause procedure before a reassessment notice |
| 154 | 287 | Rectification of mistake |
| Demand, interest and fees | ||
| 156 | 289 | Notice of demand |
| 220 | 411 | When tax is payable; assessee in default |
| 234A | 423 | Interest for late return |
| 234B | 424 | Interest for default in advance tax |
| 234C | 425 | Interest for deferment of advance tax |
| 234F | 428 | Fee for late return |
| TDS | ||
| 194C, 194J | 393, Table Sl. No. 6(i), 6(iii) | TDS on contractors (6(i)) and on professional or technical fees (6(iii)) |
| 201 | 398 | Consequences of failure to deduct or pay |
| Appeals and revision | ||
| 246A | 357 | Appealable orders before the Commissioner (Appeals) |
| 250 | 359 | Procedure in appeal |
| 253 | 362 | Appeals to the Appellate Tribunal |
| 263 | 377 | Revision of orders prejudicial to revenue |
| 264 | 378 | Revision of other orders |
| Penalties and representation | ||
| 270A | 439 | Penalty for under-reporting and misreporting |
| 271AAC | 443 | Penalty in respect of certain income |
| 272A | 465 | Penalty for failure to answer, comply with notices, etc. |
| 288 | 515 | Appearance by authorised representative |
What changed and what was only renumbered
- One "tax year". The 2025 Act drops "previous year" and "assessment year" for a single tax year. Notices under it will name the tax year, not the assessment year.
- Sub-sections replace provisos and separate sections. The scrutiny notice (143(2)) is now sub-section (8) of section 270, and the defective-return procedure (139(9)) is sub-section (7) of section 263.
- Tables replace long lists. The TDS sections are now one table in section 393, and presumptive taxation (44AD and 44ADA) is one table in section 58.
- Mostly renumbered, not rewritten, for notices. The text of the inquiry (268), scrutiny (270(8)), reassessment (279 to 281) and authorised representative (515) provisions follows the 1961 wording closely, so replies and arguments carry over; cite the new number for 2025-Act years.
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Start the free trialFrequently asked questions
When did the Income-tax Act, 2025 come into force?
On 1 April 2026. The first tax year under it is 2026-27.
Which Act applies to a notice issued after 1 April 2026?
It depends on the year. Under section 536(2)(c) of the 2025 Act, the 1961 Act continues to apply to proceedings, including notices issued on or after 1 April 2026, for any tax year beginning before 1 April 2026. A notice for assessment year 2026-27 or earlier therefore still cites the 1961 Act.
What is section 288 of the 1961 Act in the 2025 Act?
Section 515, 'Appearance by authorised representative'. A chartered accountant holding a certificate of practice is an accountant who may appear under section 515(3)(a)(iv).
Is 'previous year' still used?
No. The 2025 Act uses a single 'tax year' in place of the previous year and assessment year.
More guides
- How to Reply to a Section 142(1) Notice: CA Guide
- 143(2) Scrutiny Notice: Reply Format and Checklist (coming soon)
- Section 148A Notice: How to Reply Before Reassessment (coming soon)
- Defective Return Notice u/s 139(9): How to Respond (coming soon)
Section numbers and limits on this page are from the bare Acts published on incometaxindia.gov.in. Check the notice itself and current CBDT instructions before relying on them. See the Karbodh user manual or the five-step tour.