Every important section — from 80C to 148 to 270A — mapped to its new number under the Income Tax Act 2025, effective from Tax Year 2026-27.
Why All the Section Numbers Changed
The Income Tax Act, 1961 was amended more than 4,000 times over 64 years. By 2025, it had grown to over 800 sections, with alphabetical suffixes proliferating — 80C, 80CCC, 80CCD(1), 80CCD(1B), 80CCD(2), 80CCE — each one added on top of the previous without any structural reorganisation. A single provision often required reading five different sections with cross-references scattered across the Act.
The Income Tax Act, 2025 — which received Presidential assent on 21 August 2025 and came into force on 1 April 2026 — reorganised the entire Act into a clean, sequential structure of 536 sections across 23 chapters and 16 schedules. Every section now has a plain number. No more alphabetical suffixes.
800+Sections in IT Act 1961
536Sections in IT Act 2025
23Chapters in new Act
4,000+Amendments in 64 years
⚠️ The key point: The Income Tax Act 2025 is almost entirely a structural reorganisation. Tax rates have not changed. Deduction limits have not changed. The five heads of income are unchanged. Only the section numbers are different. The substance — what you owe, how you file, how you appeal — remains the same.
Critical: Which Act Applies When?
This is the question most likely to cause errors in practice during the transition period. The answer depends on the year of income, not the year in which the return is filed or the notice is received.
Use OLD section numbers (IT Act 1961) for:
- FY 2025-26 ITR filing (due July 2026) — your Form 16 for FY 2025-26 will still carry old section numbers. The income tax portal uses the old Act for this filing.
- All pending assessments, appeals, and notices relating to AY 2026-27 and earlier — Section 536(2) of the new Act expressly preserves the old framework for proceedings already initiated under the 1961 Act.
- All existing ITAT, High Court, and Supreme Court proceedings — do not cite new section numbers in briefs relating to past assessment years. It will cause confusion and may be factually incorrect.
- TDS challans and returns for payments made before 1 April 2026 — use old section codes (194C, 194J, etc.).
Use NEW section numbers (IT Act 2025) for:
- Tax Year 2026-27 onwards (income earned from 1 April 2026) — ITR filing in July 2027 will use new forms and new section references.
- TDS / TCS on payments made from 1 April 2026 onwards — challans and quarterly returns (Forms 138, 140, 143, 144) must quote new codes. Quoting old section numbers (e.g. 194J) in new-Act TDS returns will make them defective.
- Fresh assessments and new notices issued after 1 April 2026 for Tax Year 2026-27 income.
- Form 130 (new Form 16) for salary TDS from Tax Year 2026-27 onwards.
Common mistake to avoid in litigation
If you are filing an appeal before CIT(A) or ITAT against an assessment order for AY 2024-25 or AY 2025-26, cite the old (1961) section numbers in your grounds of appeal. These assessments are governed entirely by the 1961 Act regardless of when the notice or order was issued. Citing IT Act 2025 section numbers in such briefs is technically incorrect and may prejudice your case.
Complete Section Mapping — Searchable
Type any old or new section number, or a keyword like “deduction”, “penalty”, “TDS”, “appeal” to filter the table instantly.
Showing all 102 mapped sections. Type above to filter.
Renumbered only Identical content, new number
Consolidated Multiple old sections merged into one
Restructured Minor substantive or procedural change
Moved to Schedule Content now in a Schedule, not a section
Consolidated Multiple old sections merged into one
Restructured Minor substantive or procedural change
Moved to Schedule Content now in a Schedule, not a section
| Old Section (1961) | Topic / Nature | New Section (2025) | Change type |
|---|---|---|---|
| Deductions under Chapter VI-A (80C to 80U) | |||
| 80C |
Deductions — LIC, PPF, ELSS, tuition fees, housing loan principal
₹1.5 lakh limit retained; old regime only
|
123 | Renumbered only |
| 80CCC |
Deduction for contribution to pension fund
|
123 | Consolidated |
| 80CCD |
NPS contribution — employee, employer, and self-employed
Includes 80CCD(1B) additional ₹50,000
|
123 / 124 | Consolidated |
| 80D |
Health insurance premium and preventive health check-up
Senior citizen limit enhanced to ₹1,00,000
|
124 | Restructured |
| 80DD |
Deduction for maintenance of dependent with disability
|
125 | Renumbered only |
| 80DDB |
Medical treatment of specified diseases
|
126 | Renumbered only |
| 80E |
Interest on education loan for higher education
|
127 | Renumbered only |
| 80EEA |
Interest deduction for affordable housing loan (first-time buyer)
|
128 | Renumbered only |
| 80G |
Donations to approved charitable institutions and funds
50% / 100% deduction depending on institution; donor verification through portal continues
|
133(1)(b)(ii) | Restructured |
| 80GG |
Deduction for rent paid (no HRA received)
|
133 | Renumbered only |
| 80JJAA |
Deduction for additional employee cost (new employment)
|
135 | Renumbered only |
| 80U |
Deduction for individual with disability
|
136 | Renumbered only |
| Heads of income, exemptions and income computation | |||
| 10 |
Exemptions — HRA, LTA, gratuity, PPF interest, agricultural income, etc.
Most exemptions moved to Schedule II of the 2025 Act; substantively unchanged
|
Schedule II | Moved to Schedule |
| 10(13A) |
HRA exemption — salaried employees
Formula unchanged; 8 cities now qualify for 50% (was 4)
|
Schedule II, Sl. 8 | Restructured |
| 17 |
Definition of “salary”, “perquisite” and “profit in lieu of salary”
|
3 | Renumbered only |
| 22 / 24 |
Income from house property; standard deduction 30%; interest on housing loan (Sec 24b)
₹2 lakh cap on self-occupied housing loan interest continues
|
57 / 58 | Renumbered only |
| 28 |
Income chargeable under “Profits and gains of business or profession”
|
19 | Renumbered only |
| 45 |
Capital gains — chargeability
|
67 | Renumbered only |
| 54 / 54F |
Exemption on capital gains from residential property (reinvestment)
|
71 / 72 | Renumbered only |
| 56(2)(x) |
Gifts / money received without consideration — taxable as income from other sources
₹50,000 threshold continues; immovable property at stamp duty value
|
78 | Renumbered only |
| 68 |
Unexplained cash credits
High litigation section — substance and onus unchanged
|
85 | Renumbered only |
| 69 |
Unexplained investments
|
86 | Renumbered only |
| 69A |
Unexplained money, jewellery or bullion
|
87 | Renumbered only |
| 115BAC |
New tax regime (default) — lower rates, no deductions
Remains default regime; opt-out via ITR
|
202 | Renumbered only |
| Audit, accounts and presumptive taxation | |||
| 44AA |
Maintenance of books of accounts
|
57A | Renumbered only |
| 44AB |
Tax audit (mandatory) — turnover above threshold
Audit limit: ₹1 Cr (business), ₹50 lakh (profession); ₹10 Cr if cash <5%
|
63 | Renumbered only |
| 44AD |
Presumptive income scheme — small businesses (8%/6% of turnover)
₹2 crore turnover limit; cash below 5% → 6%
|
64 | Renumbered only |
| 44ADA |
Presumptive income — professionals (50% of gross receipts)
₹75 lakh gross receipts limit
|
65 | Renumbered only |
| Return filing, advance tax and interest | |||
| 139 |
Return of income — filing obligation and due dates
|
263 | Renumbered only |
| 139(8A) |
Updated return (ITR-U)
Window extended from 24 to 48 months under new Act
|
263(8A) | Restructured |
| 140A |
Self-assessment tax — payment before filing
|
267 | Renumbered only |
| 207 / 208 |
Advance tax — liability and due dates (15 Jun, 15 Sep, 15 Dec, 15 Mar)
|
415 | Consolidated |
| 234A |
Interest for default in furnishing return of income (1% per month)
|
423 | Renumbered only |
| 234B |
Interest for default in payment of advance tax (1% per month)
|
424 | Renumbered only |
| 234C |
Interest for deferment of advance tax instalments
|
425 | Renumbered only |
| 244A |
Interest on income tax refunds
|
418 | Renumbered only |
| Assessment, scrutiny and rectification | |||
| 143(1) |
Intimation after processing of return — demand or refund
|
266(1) | Renumbered only |
| 143(2) |
Notice for scrutiny — selecting return for examination
|
266(2) | Renumbered only |
| 143(3) |
Assessment order after scrutiny
The most common litigation trigger; substance identical
|
266(3) | Renumbered only |
| 144 |
Best judgment assessment (ex-parte) — non-compliance
|
268 | Renumbered only |
| 154 |
Rectification of mistake apparent from record
|
275 | Renumbered only |
| 263 |
Revision by Commissioner — orders prejudicial to revenue
|
290 | Renumbered only |
| 264 |
Revision by Commissioner — in favour of assessee
|
291 | Renumbered only |
| Reassessment and reopening (147 to 151) | |||
| 147 |
Income escaping assessment — grounds for reassessment
|
279 | Renumbered only |
| 148 |
Notice before reassessment
Notices issued before 1 Apr 2026 continue under 1961 Act until concluded
|
280 | Renumbered only |
| 148A |
Mandatory show-cause procedure before issuing reassessment notice
|
281 | Renumbered only |
| 149 |
Time limit for issuing notice — 3 years (general) / 10 years (above ₹50 lakh)
|
282 | Renumbered only |
| 151 |
Sanction of specified authority before reassessment
|
284 | Renumbered only |
| Appeals — CIT(A), ITAT, High Court | |||
| 246A |
Appeal to Commissioner (Appeals) — CIT(A) / Faceless CIT(A)
30-day limitation; stay of demand rules unchanged
|
355 | Renumbered only |
| 250 |
Procedure for CIT(A) proceedings
|
358 | Renumbered only |
| 253 |
Appeal to ITAT — 60-day limitation from CIT(A) order
|
362 | Renumbered only |
| 260A |
Appeal to High Court — substantial question of law
|
372 | Renumbered only |
| TDS — Tax Deducted at Source (192 to 194T) | |||
| 192 |
TDS on salary
New Form 130 replaces Form 16 from Tax Year 2026-27
|
392 | Renumbered only |
| 193 |
TDS on interest on securities
|
393(1)[Sl.5(i)] | Consolidated |
| 194 |
TDS on dividends
|
393(1)[Sl.7] | Consolidated |
| 194A |
TDS on interest (other than securities) — bank FD, etc.
Senior citizen threshold ₹1 lakh; others ₹50,000
|
393(1)[Sl.5(ii)] | Consolidated |
| 194B |
TDS on lottery, card games, gambling winnings — 30%
|
393(3)[Sl.1] | Consolidated |
| 194BA |
TDS on online game winnings — 30%
|
393(3)[Sl.2] | Consolidated |
| 194C |
TDS on contractor/sub-contractor payments — 1% (Individual/HUF), 2% (Others)
|
393(1)[Sl.6(i)] | Consolidated |
| 194D |
TDS on commission/brokerage — insurance
|
393(1)[Sl.1(i)] | Consolidated |
| 194H |
TDS on commission/brokerage — others (2%)
|
393(1)[Sl.1(ii)] | Consolidated |
| 194I |
TDS on rent — machinery 2%; land/building 10%
Threshold ₹50,000 per month
|
393(1)[Sl.2(ii)] | Consolidated |
| 194IA |
TDS on transfer of immovable property — buyer deducts 1%
|
393(1)[Sl.3(iii)] | Consolidated |
| 194J(a) |
TDS on technical services, royalty, call centres — 2%
|
393(1)[Sl.6(iii).D(a)] | Consolidated |
| 194J(b) |
TDS on professional services (CA, doctor, lawyer, etc.) — 10%
|
393(1)[Sl.6(iii).D(b)] | Consolidated |
| 194K |
TDS on income from mutual fund units — 10%
|
393(1)[Sl.4(i)] | Consolidated |
| 194N |
TDS on cash withdrawal — 2% above ₹1 crore (₹3 crore co-op)
|
393(3)[Sl.5] | Consolidated |
| 194O |
TDS on e-commerce sales — 0.1% of gross amount
|
393(1)[Sl.8(v)] | Consolidated |
| 194Q |
TDS on purchase of goods — 0.1% above ₹50 lakh
|
393(1)[Sl.8(ii)] | Consolidated |
| 194R |
TDS on benefit or perquisite from business/profession — 10%
|
393(1)[Sl.8(iv)] | Consolidated |
| 194S |
TDS on transfer of Virtual Digital Assets (crypto) — 1%
|
393(1)[Sl.8(vi)] | Consolidated |
| 194T |
TDS on salary/remuneration to partners of a firm — 10%
Threshold ₹20,000
|
393(3)[Sl.7] | Consolidated |
| 195 |
TDS on payments to non-residents / foreign remittances
Forms 15CA and 15CB replaced by Forms 145 and 146
|
393(2) | Consolidated |
| 206AA |
Higher TDS rate if no PAN furnished — 20% (or rate in force, whichever higher)
|
397(2) | Renumbered only |
| 206C |
TCS — all provisions (scrap, liquor, motor vehicles, foreign remittance, overseas tour)
|
394(1) | Consolidated |
| Penalties and prosecution | |||
| 270A |
Penalty for under-reporting / misreporting of income (50% / 200%)
|
456 | Renumbered only |
| 270AA |
Immunity from penalty and prosecution — application mechanism
|
458 | Renumbered only |
| 271(1)(c) |
Penalty for concealment of income (old Act — AY 2016-17 and earlier)
Replaced by 270A for AY 2017-18 onwards; continues under 1961 Act for older years
|
N/A (1961 only) | Renumbered only |
| 271B |
Penalty for failure to get accounts audited (0.5% of turnover or ₹1.5 lakh)
|
460 | Renumbered only |
| 271AAB |
Penalty for undisclosed income found in search — 30% or 60%
|
462 | Renumbered only |
| 271C |
Penalty for failure to deduct / collect TDS or TCS
|
460 | Renumbered only |
| 272A |
Penalty for failure to comply with notices and furnish information
|
465 | Renumbered only |
| 273A |
Power to waive or reduce penalty — Commissioner
|
466 | Renumbered only |
| 276B |
Prosecution for failure to deposit TDS with government
|
476 | Renumbered only |
| Search, seizure and survey | |||
| 132 |
Search and seizure — authorisation and conduct
|
240 | Renumbered only |
| 132(4) |
Statement recorded during search — admissibility
Critical in litigation — retraction rules unchanged
|
240(4) | Renumbered only |
| 133A |
Survey of business premises
|
245 | Renumbered only |
| Trusts, special incomes and miscellaneous | |||
| 11 / 12 / 12A |
Charitable and religious trusts — income exemption and registration
All provisions consolidated into a single chapter in the new Act
|
317 – 340 | Consolidated |
| 40A(3) |
Disallowance of cash expenditure above ₹10,000 in a single day
|
21 | Renumbered only |
| 50C |
Deemed consideration — stamp duty value for capital gains on immovable property
|
81 | Renumbered only |
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New Form Numbers Under IT Act 2025
Along with section renumbering, all income tax forms have been renumbered under the Income Tax Rules, 2026. Below are the most commonly used forms and their new equivalents.
| Old Form (1961 Rules) | What it was for | New Form (2026 Rules) |
|---|---|---|
| Form 16 | TDS certificate on salary (annual) | Form 130 |
| Form 16A | TDS certificate — non-salary | Form 131 |
| Form 15G / 15H | Declaration for NIL TDS on interest | Form 121 (merged) |
| Form 15CA | Information for foreign remittance — payer | Form 145 |
| Form 15CB | CA certificate for foreign remittance | Form 146 |
| Form 24Q | Quarterly TDS return — salary | Form 138 |
| Form 26Q | Quarterly TDS return — non-salary (domestic) | Form 140 |
| Form 27Q | Quarterly TDS return — non-residents | Form 144 |
| Form 27EQ | Quarterly TCS return | Form 143 |
| Form 26AS | Annual Tax Statement (TDS/TCS credit) | Continues as Form 26AS |
Form 15G and 15H merged into Form 121
Under the IT Act 2025, Form 15G (for non-senior-citizens) and Form 15H (for senior citizens) have been merged into a single Form 121. From Tax Year 2026-27, submit Form 121 to your bank or deductor to claim NIL TDS on interest. Forms 15G / 15H remain valid for FY 2025-26 TDS deductions.
Practical Note for Litigators and Practitioners
The simultaneous operation of two Acts creates a genuine risk of citational errors in ongoing matters. Here are the working rules that every practitioner should pin to their desk during the transition period:
The practitioner’s quick-reference rule
- Year of income determines the Act. Income earned in FY 2025-26 (AY 2026-27) → 1961 Act. Income earned from FY 2026-27 → 2025 Act.
- Pending proceedings use the 1961 Act regardless of when the notice or order is issued. A reassessment notice issued in June 2026 for AY 2023-24 income is still a Section 148 notice under the 1961 Act.
- New TDS obligations (from 1 April 2026) must use new form numbers and section codes. Challan forms have also been updated.
- When citing case law in ITAT briefs, always use the old section number that the tribunal and the High Court applied. Even if a new section number technically applies, the precedents were decided under the old numbering.
- The updated return (ITR-U) window has been extended from 24 to 48 months under Section 263(8A) — a genuine substantive change to note.
Notice, Appeal or Assessment — We Can Help
Whether you are responding to a notice under the old Act or navigating a fresh proceeding under the new one, our senior CAs will guide you. 23+ years of litigation experience. Pan-India representation.
📄 Sources: Income Tax Act, 2025 (as amended by Finance Act, 2026); Income Tax Rules, 2026; CBDT FAQs on transition (March 2026); CBDT Notification No. 22/2026; IT portal announcements. Section mappings verified against the official enrolled Act. For the full 819-section concordance, refer to the official Act text at incometaxindia.gov.in.
