Income-tax Act 2025 · in force since 1 April 2026
Where did your section go?
On 1 April 2026 the Income-tax Act 2025 replaced the 1961 Act: 819 sections became 536, and every number changed. Type your old section below, including the awkward ones that split, merged or vanished.
Live today: the 22 highest-traffic mappings, individually verified. The full 819-section crosswalk is being checked entry-by-entry against the Gazette text and ships with the database import. We publish the verified set, not a guessed one.
1 of 22 verified mappings match
| 1961 Act | 2025 Act | Deals with | How it moved |
|---|---|---|---|
| Sec 80C | Sec 123 | Investment deductions (EPF, PPF, ELSS, LIC and more) up to ₹1.5L | Direct move |
How the mapping kinds work
- Direct move One old section → one new section. The rule moved house intact.
- Merged Several old sections folded into one, like the TDS family collapsing into Sections 392–394.
- Split One old section scattered across several new homes. We list every destination.
- Omitted No successor. The provision was already dead or deliberately dropped.
Mappings marked "pending verification" are being checked entry-by-entry against the Gazette text and the CBDT navigator before the full 819-section crosswalk ships. We publish the verification state rather than pretending it's done. That's the house style.
Three sentences that explain the switch
Both Acts are live right now. Income you earned in FY 2025-26 is assessed under the 1961 Act. The return you file in July–September 2026 uses the old numbers. Income from 1 April 2026 onwards falls under the 2025 Act and its new numbers.
The law mostly didn't change; the addresses did. Slabs, rebates, TDS rates and thresholds carried over. What changed is where they live, and the vocabulary: "previous year" and "assessment year" became a single tax year.
Old numbers will haunt search results for years. Bookmark this mapper, or use the per-section pages like Section 123 (old 80C) and Section 393 (the TDS table).
Questions people ask
Why did every income tax section number change?
The Income-tax Act 2025 replaced the 1961 Act on 1 April 2026. It compressed 819 sections into 536, reorganised 23 chapters, and replaced the assessment-year system with a single 'tax year'. Every provision got a new address, even where the rule itself didn't change.
Is Section 80C gone?
No. The ₹1.5 lakh investment deduction lives on as Section 123 of the 2025 Act, with the same basket and limit. Only the number changed.
What happened to the TDS sections like 194C and 194J?
The roughly 69 TDS sections of the 1961 Act (192 to 194T) were consolidated into Sections 392–394 of the 2025 Act. Each payment type now has a numeric payment code inside the Section 393 table; rates and thresholds carried over.
Which Act applies to my FY 2025-26 return?
The old one. Income earned up to 31 March 2026 is assessed under the 1961 Act, so the return you file in 2026 for FY 2025-26 still uses the old section numbers. The 2025 Act applies from Tax Year 2026-27.