Tool
Income Tax Section Mapping: 1961 Act to 2025 Act
Know the old section number? Find the new one. Search works in both directions (try 80C or 123 or HRA).
| Act 1961 (Old) | Act 2025 (New) | Topic | Note |
|---|---|---|---|
| Section 3 (new) | — | Definition of the Tax Year | Replaces PY + AY — a new concept |
| 10 (exemptions) | Schedule II + sections | All exempt incomes (agriculture, etc.) | Moved into the Schedules |
| 10(13A) — HRA | 21 | HRA exemption | Same formula; metro list has 8 cities under Rules 2026 |
| 16 — Standard deduction | Salary chapter | Std deduction (₹75k new / ₹50k old) | Same benefit, renumbered |
| 24(b) — Home-loan interest | 22(2) | Self-occupied interest ₹2L (old regime) | Old regime only — not in new regime for self-occupied |
| 45 — Capital gains charging | 67 | Capital gains charge | Computation split into separate sections |
| 54 — LTCG reinvestment | Renumbered (CG chapter) | Property reinvestment exemption | ₹10cr cap same |
| 80C | 123 | LIC/PPF/ELSS etc. | Limit ₹1.5L same |
| 80CCD(1B) — NPS own | 123 series | Extra NPS deduction ₹50k | Same limit |
| 80CCD(2) — NPS employer | Deduction (both regimes) | Employer NPS up to 14% of Basic | Allowed in new regime too |
| 80D | 124 | Health insurance | Limits ₹25k/₹50k same |
| 80E | 125 | Education-loan interest | No limit, 8 years |
| 80TTA | 153(2)(a) | Savings interest ₹10k | Old regime |
| 80TTB | 153(2)(b) | Senior-citizen interest ₹50k | Old regime |
| 87A — Rebate | 156 | Zero up to ₹12L (new) / ₹5L (old) | Max ₹60,000 (new regime) |
| 44AD — Presumptive business | 58 | 8%/6% of turnover | Limits ₹2cr/₹3cr same |
| 44ADA — Presumptive profession | 59 | 50% of receipts | Limits ₹50L/₹75L same |
| 112A — Equity LTCG | CG chapter (renumbered) | 12.5% above ₹1.25L | Rate same |
| 115BBH — VDA 30% | Renumbered | Crypto flat 30% | No loss set-off — same |
| 115BAC — New regime | 202 | Default concessional slabs | Slabs same |
| 139 — Return filing | 263 | ITR filing duty & dates | Rules same |
| 139(8A) — Updated return | 263 series | ITR-U | Window now 48 months |
| 148 — Reassessment notice | 279 | Income escaping assessment | Same |
| 192 — TDS on salary | 392 | Salary TDS | Standalone section |
| 193–194T — Other TDS | 393 (+ codes 1001–1067) | All non-salary TDS | Consolidated into one table |
| 206C — TCS | 394 | Tax collected at source | Same |
| 234A/B/C — Interest | 415–417* | Late-filing/advance-tax interest | *Some sources cite 432–434; verify with CBDT table |
| 244A — Refund interest | Renumbered | 0.5%/month interest on delayed refunds | Substance same |
| 271 — Penalties | Ch. XIX-D (consolidated) | Penalty provisions | Substance same |
| Form 26AS | Form 168 | Annual tax statement | New name reported on portal |
| Form 12BB | Form 124 | Declarations to employer | Payroll forms updated |
| — | 536 | Repeal & Savings | 1961 Act repealed; past proceedings protected |
| 234F — Late filing fee | 428 | ₹1,000 (≤₹5L) / ₹5,000 fee | Same amounts, renumbered |
| 80CCD(2) — Employer NPS | 125 | Employer NPS deduction (14% new regime) | Only deduction of its kind in new regime |
| 194-IB — Rent TDS (individuals) | 393 (table) | 2% TDS above ₹50k/month rent | Rate cut 5%→2% from Oct 2024 |
Note: For the final authoritative correspondence, refer to the CBDT's official mapping table / the utility on incometax.gov.in — a few minor sub-clause mappings differ slightly across published sources. This table reflects the most widely reported mappings.
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