Income-tax Act 2025 · In force from 1 April 2026819 → 521 sections · 23 chapters · 16 schedules● 105 landmark judgments indexed
The complete
IT Act 2025, structured.
536 sections. Every deduction, every TDS provision, every capital-gains rule - mapped against the 1961 Act, linked to rules, circulars and case law. Free. Public. Indexable.
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Section (2025)TitleWas (1961)ChapterLimitRegime
§1Short title, extent and commencement§1Chapter-Both§20Incomes not included in total income§10Chapter-Both§100Section 100 - Bad debts and provision for bad debts§100chapter 5-Both§101Section 101 - Business reorganisation deductions§101chapter 5-Both§23Gratuity exemption§10(10)Chapter-Both§25Exemption on life insurance maturity proceeds - Section 25§10(10D)Chapter-Both§26HRA Exemption - House Rent Allowance§10(13A)Chapter-Both§27Special allowances exempt from tax§10(14)Chapter-Both§102Section 102 - Carry forward of unabsorbed depreciation§102chapter 5-Both§103Section 103 - Speculation business - separate computation§103chapter 5-Both§104Section 104 - Capital expenditure on R&D§104chapter 5-Both§105Section 105 - Site restoration fund§105chapter 5-Both§106Section 106 - Patent, copyright, trademark deduction§106chapter 5-Both§107Section 107 - Computation in case of business of insurance§107chapter 5-Both§109Section 109 - Capital asset - definition and exclusions§109chapter 6-Both§298Income of trusts or institutions from property held for charitable purposes§11Chapter-Both§111ASTCG tax on listed equity shares - Section 111A§111AChapter-Both§112Section 112 - Cost of acquisition rules§112chapter 6-Both§112ALTCG tax on listed equity and equity mutual funds§112AChapter-Both§200New tax rate for domestic companies§115BAAChapter-Both§201New manufacturing companies - 15% tax rate§115BABChapter-Both§202New Tax Regime - Section 202 (default from FY 2026-27)§115BACChapter-Both§220Minimum Alternate Tax (MAT)§115JBChapter-Both§230Tax on distributed income on buyback of shares§115QAChapter-Both§117Section 117 - LTCG exemption - agricultural land (54B)§117chapter 6-Both§118Section 118 - LTCG exemption - industrial undertaking (54D)§118chapter 6-Both§119Section 119 - Capital gains account scheme (CGAS)§119chapter 6-Both§12Section 12 - Tax on dividends§12chapter 2-Both§120Section 120 - Slump sale provisions§120chapter 6-Both§121Section 121 - Capital gains on conversion of stock-in-trade§121chapter 6-Both§122Section 122 - Capital gains on transfer of self-generated goodwill§122chapter 6-Both§124Section 124 - Cost inflation index (indexation)§124chapter 6-Both§126Section 126 - Method of accounting§126chapter 7-Both§128Section 128 - Deductions allowed from other sources§128chapter 7-Both§129Section 129 - Interest on enhanced compensation§129chapter 7-Both§296Conditions for applicability of exemption to charitable trusts§12AChapter-Both§13Section 13 - Tax on income of certain associations§13chapter 2-Both§130Section 130 - Dividend income - taxation§130chapter 7-Both§131Section 131 - Interest income - accrual§131chapter 7-Both§132Section 132 - Winnings from lottery, races, etc.§132chapter 7-Both§133Section 133 - Family pension taxation§133chapter 7-Both§134Section 134 - Income from machinery, plant or furniture letting§134chapter 7-Both§135Section 135 - Composite rent allocation§135chapter 7-Both§136Section 136 - Aggregation of income§136chapter 8-Both§137Section 137 - Aggregation, Clubbing and Set-off - Section 137§137chapter 8-Both§138Section 138 - Clubbing - spouse income§138chapter 8-Both§139Section 139 - Clubbing - minor child income§139chapter 8-Both§263Updated return - ITR-U under Section 263(8A)§139(8A)Chapter-Both§14Section 14 - Heads of income§14chapter 2-Both§268Assessment - intimation, scrutiny, best judgement§143Chapter-Both§144Section 144 - House property loss - special rules§144chapter 8-Both§145Section 145 - Speculation loss set-off§145chapter 8-Both§146Section 146 - Loss from owning and maintaining race horses§146chapter 8-Both§147Section 147 - Order of set-off§147chapter 8-Both§148Section 148 - Aggregation, Clubbing and Set-off - Section 148§148chapter 8-Both§149Section 149 - Aggregation, Clubbing and Set-off - Section 149§149chapter 8-Both§15Section 15 - Agricultural income - exempt§15chapter 3-Both§150Section 150 - Set-off restrictions on closely-held companies§150chapter 8-Both§151Section 151 - Aggregation, Clubbing and Set-off - Section 151§151chapter 8-Both§152Section 152 - Aggregation, Clubbing and Set-off - Section 152§152chapter 8-Both§153Section 153 - Loss return - conditions for carry forward§153chapter 8-Both§154Section 154 - Aggregation, Clubbing and Set-off - Section 154§154chapter 8-Both§155Section 155 - Set-off in case of amalgamation§155chapter 8-Both§156Section 156 - Set-off after change in shareholding§156chapter 8-Both§158Section 158 - Rebate computation rules§158chapter 9-Both§159Section 159 - Rebate restrictions for non-residents§159chapter 9-Both§16Section 16 - Incomes Not Forming Part of Total Income (Exemptions) - Section 16§16chapter 3-Both§160Section 160 - TDS framework - general principles§160chapter 10-Both§161Section 161 - TDS and TCS (consolidated) - Section 161§161chapter 10-Both§162Section 162 - TDS and TCS (consolidated) - Section 162§162chapter 10-Both§163Section 163 - TDS and TCS (consolidated) - Section 163§163chapter 10-Both§164Section 164 - TDS and TCS (consolidated) - Section 164§164chapter 10-Both§165Section 165 - TDS rates schedule reference§165chapter 10-Both§166Section 166 - TDS and TCS (consolidated) - Section 166§166chapter 10-Both§167Section 167 - TDS and TCS (consolidated) - Section 167§167chapter 10-Both§168Section 168 - TDS and TCS (consolidated) - Section 168§168chapter 10-Both§169Section 169 - TDS and TCS (consolidated) - Section 169§169chapter 10-Both§17Section 17 - Incomes Not Forming Part of Total Income (Exemptions) - Section 17§17chapter 3-Both§170Section 170 - TDS on rent - unified provisions§170chapter 10-Both§171Section 171 - TDS and TCS (consolidated) - Section 171§171chapter 10-Both§172Section 172 - TDS and TCS (consolidated) - Section 172§172chapter 10-Both§173Section 173 - TDS and TCS (consolidated) - Section 173§173chapter 10-Both§174Section 174 - TDS and TCS (consolidated) - Section 174§174chapter 10-Both§175Section 175 - TDS on purchase of goods§175chapter 10-Both§176Section 176 - TDS and TCS (consolidated) - Section 176§176chapter 10-Both§177Section 177 - TDS and TCS (consolidated) - Section 177§177chapter 10-Both§178Section 178 - TDS and TCS (consolidated) - Section 178§178chapter 10-Both§179Section 179 - TDS and TCS (consolidated) - Section 179§179chapter 10-Both§18Section 18 - Incomes Not Forming Part of Total Income (Exemptions) - Section 18§18chapter 3-Both§180Section 180 - TCS framework - general§180chapter 10-Both§181Section 181 - TDS and TCS (consolidated) - Section 181§181chapter 10-Both§182Section 182 - TDS and TCS (consolidated) - Section 182§182chapter 10-Both§183Section 183 - TDS and TCS (consolidated) - Section 183§183chapter 10-Both§184Section 184 - TDS and TCS (consolidated) - Section 184§184chapter 10-Both§185Section 185 - TCS rates and thresholds§185chapter 10-Both§186Section 186 - TDS and TCS (consolidated) - Section 186§186chapter 10-Both§187Section 187 - TDS and TCS (consolidated) - Section 187§187chapter 10-Both§188Section 188 - TDS and TCS (consolidated) - Section 188§188chapter 10-Both§189Section 189 - TDS and TCS (consolidated) - Section 189§189chapter 10-Both§19Section 19 - Incomes Not Forming Part of Total Income (Exemptions) - Section 19§19chapter 3-Both§190Section 190 - Quarterly TDS / TCS returns§190chapter 10-Both§192Section 192 - TDS certificate timelines§192chapter 10-Both§393TDS on Interest - Section 393 (all TDS consolidated)§194AChapter-Both§393TDS on Contractor Payments - Section 393 (all TDS consolidated)§194CChapter-Both§393TDS on Commission and Brokerage - Section 393§194HChapter-Both§393TDS on Rent - Section 393 (all TDS consolidated)§194IChapter-Both§393TDS on Professional/Technical Fees - Section 393§194JChapter-Both§393TDS on Purchase of Goods - Section 393§194QChapter-Both§393TDS on payments to non-residents - Section 393§195Chapter-Both§196Section 196 - Presumptive taxation - non-residents shipping§196chapter 10-Both§197Section 197 - Lower / nil TDS certificate§197chapter 10-Both§198Section 198 - Refund of excess TDS§198chapter 10-Both§199Section 199 - Credit for TDS in hands of recipient§199chapter 10-Both§2Definitions§2Chapter-Both§203Section 203 - Co-operative society optional regime (115BAD)§203chapter 11-Both§204Section 204 - Advance Tax - Section 204§204chapter 11-Both§205Section 205 - Advance Tax - Section 205§205chapter 11-Both§206Section 206 - Advance Tax - Section 206§206chapter 11-Both§394Higher TDS for non-furnishing of PAN§206AAChapter-Both§395Higher TDS for specified persons (non-filers)§206ABChapter-Both§207Section 207 - Advance Tax - Section 207§207chapter 11-Both§208Section 208 - Advance Tax - Section 208§208chapter 11-Both§209Section 209 - Advance Tax - Section 209§209chapter 11-Both§21Section 21 - Incomes Not Forming Part of Total Income (Exemptions) - Section 21§21chapter 3-Both§210Section 210 - Section 115BBE - unexplained income at 60%§210chapter 11-Both§211Section 211 - Advance Tax - Section 211§211chapter 11-Both§212Section 212 - Advance Tax - Section 212§212chapter 11-Both§213Section 213 - Advance Tax - Section 213§213chapter 11-Both§214Section 214 - Advance Tax - Section 214§214chapter 11-Both§215Section 215 - Tonnage tax scheme - shipping companies§215chapter 11-Both§216Section 216 - Advance Tax - Section 216§216chapter 11-Both§217Section 217 - Special rates for foreign companies§217chapter 11-Both§218Section 218 - Special rates for unit-holders of certain funds§218chapter 11-Both§219Section 219 - Tax on income from patents (Section 115BBF)§219chapter 11-Both§22Section 22 - Leave travel concession (LTC)§22chapter 3-Both§221Section 221 - MAT computation - book profits§221chapter 12-Both§222Section 222 - AMT - Alternate Minimum Tax for non-corporates§222chapter 12-Both§223Section 223 - Special Provisions and MAT - Section 223§223chapter 12-Both§224Section 224 - Special Provisions and MAT - Section 224§224chapter 12-Both§225Section 225 - MAT credit carry-forward§225chapter 12-Both§226Section 226 - Special Provisions and MAT - Section 226§226chapter 12-Both§227Section 227 - Special Provisions and MAT - Section 227§227chapter 12-Both§228Section 228 - Special Provisions and MAT - Section 228§228chapter 12-Both§229Section 229 - Special Provisions and MAT - Section 229§229chapter 12-Both§66Annual value - how determined§23Chapter-Both§231Section 231 - Dividend distribution provisions§231chapter 12-Both§232Section 232 - Special Provisions and MAT - Section 232§232chapter 12-Both§233Section 233 - Special Provisions and MAT - Section 233§233chapter 12-Both§234Section 234 - Special Provisions and MAT - Section 234§234chapter 12-Both§273Interest for late filing of income tax return - Section 273§234AChapter-Both§274Interest for non-payment of advance tax - Section 274§234BChapter-Both§275Interest for deferment of advance tax instalments - Section 275§234CChapter-Both§235Section 235 - Securitisation trusts - tax pass-through§235chapter 12-Both§236Section 236 - Special Provisions and MAT - Section 236§236chapter 12-Both§237Section 237 - Special Provisions and MAT - Section 237§237chapter 12-Both§238Section 238 - Investment fund taxation§238chapter 12-Both§239Section 239 - Real Estate Investment Trust (REIT) tax provisions§239chapter 12-Both§24Section 24 - Pension commutation exemption§24chapter 3-Both§241Section 241 - Computation of advance tax§241chapter 13-Both§242Section 242 - Instalments of advance tax§242chapter 13-Both§243Section 243 - Credit for advance tax§243chapter 13-Both§244Section 244 - Advance Payment and Refunds - Section 244§244chapter 13-Both§245Section 245 - Self-assessment tax§245chapter 13-Both§246Section 246 - Advance Payment and Refunds - Section 246§246chapter 13-Both§289Appealable orders before CIT(A)§246AChapter-Both§247Section 247 - Advance Payment and Refunds - Section 247§247chapter 13-Both§248Section 248 - Advance Payment and Refunds - Section 248§248chapter 13-Both§249Section 249 - Advance Payment and Refunds - Section 249§249chapter 13-Both§71Deduction for home loan interest - Section 71§24(b)Chapter-Both§250Section 250 - Refunds - entitlement§250chapter 13-Both§251Section 251 - Refund procedure§251chapter 13-Both§252Section 252 - Interest on refund§252chapter 13-Both§253Section 253 - Advance Payment and Refunds - Section 253§253chapter 13-Both§259Section 259 - Specified domestic transactions§259chapter 13-Both§70Arrears of rent and unrealised rent received subsequently§25AChapter-Both§260Section 260 - Arms-length price methods§260chapter 13-Both§294Appeal to High Court§260AChapter-Both§261Section 261 - Advance Pricing Agreements (APA)§261chapter 13-Both§262Section 262 - Country-by-country reporting§262chapter 13-Both§301Revision of orders prejudicial to revenue§263Chapter-Both§264Section 264 - Voluntary ITR filing§264chapter 14-Both§265Section 265 - Mandatory ITR filing - high-value transactions§265chapter 14-Both§266Section 266 - Defective return§266chapter 14-Both§267Section 267 - Updated return - ITR-U (139(8A))§267chapter 14-Both§270Section 270 - Scrutiny assessment§270chapter 14-Both§271Section 271 - Faceless assessment scheme§271chapter 14-Both§317Penalty in search cases§271AAAChapter-Both§272Section 272 - E-assessment workflow§272chapter 14-Both§320Penalty for failure to comply with notices and directives§272AChapter-Both§276Section 276 - Assessment Procedures - Section 276§276chapter 14-Both§350Wilful attempt to evade tax - prosecution§276CChapter-Both§351Failure to file income tax return - prosecution§276CCChapter-Both§277Section 277 - Assessment Procedures - Section 277§277chapter 14-Both§278Section 278 - Assessment Procedures - Section 278§278chapter 14-Both§279Section 279 - Assessment Procedures - Section 279§279chapter 14-Both§28Section 28 - Provident fund accumulated balance§28chapter 3-Both§280Section 280 - Time limit for completion of assessment§280chapter 14-Both§281Section 281 - Assessment Procedures - Section 281§281chapter 14-Both§282Section 282 - Assessment Procedures - Section 282§282chapter 14-Both§283Section 283 - Assessment Procedures - Section 283§283chapter 14-Both§284Section 284 - Assessment Procedures - Section 284§284chapter 14-Both§286Section 286 - Reassessment time limits§286chapter 14-Both§287Section 287 - Search and seizure assessment§287chapter 14-Both§288Section 288 - Block assessment§288chapter 14-Both§29Section 29 - Voluntary retirement compensation§29chapter 3-Both§290Section 290 - Dispute Resolution Panel (DRP)§290chapter 14-Both§291Section 291 - Form of appeal to CIT(A)§291chapter 15-Both§293Section 293 - ITAT - procedure§293chapter 15-Both§295Section 295 - Reference to High Court§295chapter 15-Both§297Section 297 - Appeals, Revision and Settlement - Section 297§297chapter 15-Both§299Section 299 - Appeals, Revision and Settlement - Section 299§299chapter 15-Both§3Tax Year§3Chapter-Both§30Section 30 - Incomes Not Forming Part of Total Income (Exemptions) - Section 30§30chapter 3-Both§302Section 302 - Appeals, Revision and Settlement - Section 302§302chapter 15-Both§303Section 303 - Appeals, Revision and Settlement - Section 303§303chapter 15-Both§304Section 304 - Appeals, Revision and Settlement - Section 304§304chapter 15-Both§305Section 305 - Settlement Commission - pending matters§305chapter 15-Both§306Section 306 - Appeals, Revision and Settlement - Section 306§306chapter 15-Both§307Section 307 - Appeals, Revision and Settlement - Section 307§307chapter 15-Both§308Section 308 - Dispute Resolution Committee (DRC) for small taxpayers§308chapter 15-Both§309Section 309 - Appeals, Revision and Settlement - Section 309§309chapter 15-Both§31Section 31 - Incomes Not Forming Part of Total Income (Exemptions) - Section 31§31chapter 3-Both§310Section 310 - Vivad Se Vishwas - legacy scheme references§310chapter 15-Both§311Section 311 - Authority for Advance Rulings (AAR)§311chapter 15-Both§313Section 313 - Under-reporting and misreporting penalty§313chapter 16-Both§314Section 314 - Penalty for failure to file return§314chapter 16-Both§315Section 315 - Penalty for failure to maintain books§315chapter 16-Both§316Section 316 - Penalty for failure to audit§316chapter 16-Both§318Section 318 - Penalty for cash receipts above ₹2 lakh (269ST)§318chapter 16-Both§319Section 319 - Procedure for imposing penalty§319chapter 16-Both§32Section 32 - Educational scholarships§32chapter 3-Both§321Section 321 - Deductions - general framework§321chapter 17-Both§325Section 325 - Specified savings deductions§325chapter 17-Both§329Section 329 - Electric vehicle loan interest (80EEB)§329chapter 17-Both§33Section 33 - Incomes Not Forming Part of Total Income (Exemptions) - Section 33§33chapter 3-Both§332Section 332 - Donations to political parties (80GGB/80GGC)§332chapter 17-Both§333Section 333 - Deductions in respect of certain payments / income - Section 333§333chapter 17-Both§334Section 334 - Deductions in respect of certain payments / income - Section 334§334chapter 17-Both§337Section 337 - Royalty income - authors (80QQB)§337chapter 17-Both§338Section 338 - Royalty on patents (80RRB)§338chapter 17-Both§339Section 339 - Royalty on copyrights§339chapter 17-Both§34Section 34 - Incomes Not Forming Part of Total Income (Exemptions) - Section 34§34chapter 3-Both§341Section 341 - Deductions in respect of certain payments / income - Section 341§341chapter 17-Both§342Section 342 - Deductions in respect of certain payments / income - Section 342§342chapter 17-Both§343Section 343 - Deductions in respect of certain payments / income - Section 343§343chapter 17-Both§344Section 344 - Deductions in respect of certain payments / income - Section 344§344chapter 17-Both§345Section 345 - Deductions in respect of certain payments / income - Section 345§345chapter 17-Both§346Section 346 - Deductions in respect of certain payments / income - Section 346§346chapter 17-Both§347Section 347 - Deductions in respect of certain payments / income - Section 347§347chapter 17-Both§348Section 348 - Deductions in respect of certain payments / income - Section 348§348chapter 17-Both§349Section 349 - Deductions in respect of certain payments / income - Section 349§349chapter 17-Both§35Section 35 - Awards from government§35chapter 3-Both§352Section 352 - Registration of charitable trusts (12AB)§352chapter 18-Both§353Section 353 - Form 10A / 10AB registration§353chapter 18-Both§354Section 354 - Cancellation of registration§354chapter 18-Both§355Section 355 - Anonymous donations - Section 115BBC§355chapter 18-Both§356Section 356 - Trust income computation§356chapter 18-Both§357Section 357 - Application of income for charitable purposes§357chapter 18-Both§358Section 358 - Accumulation of income - 85% test§358chapter 18-Both§359Section 359 - Foreign Contribution Regulation Act (FCRA) interface§359chapter 18-Both§36Section 36 - Incomes Not Forming Part of Total Income (Exemptions) - Section 36§36chapter 3-Both§360Section 360 - Form 10B audit report for trusts§360chapter 18-Both§361Section 361 - Special Provisions for Trusts, Institutions and NGOs - Section 361§361chapter 18-Both§362Section 362 - Special Provisions for Trusts, Institutions and NGOs - Section 362§362chapter 18-Both§363Section 363 - Special Provisions for Trusts, Institutions and NGOs - Section 363§363chapter 18-Both§364Section 364 - Special Provisions for Trusts, Institutions and NGOs - Section 364§364chapter 18-Both§365Section 365 - Section 80G approval of institutions§365chapter 18-Both§366Section 366 - Special Provisions for Trusts, Institutions and NGOs - Section 366§366chapter 18-Both§367Section 367 - Special Provisions for Trusts, Institutions and NGOs - Section 367§367chapter 18-Both§368Section 368 - Special Provisions for Trusts, Institutions and NGOs - Section 368§368chapter 18-Both§369Section 369 - Special Provisions for Trusts, Institutions and NGOs - Section 369§369chapter 18-Both§37Section 37 - Incomes Not Forming Part of Total Income (Exemptions) - Section 37§37chapter 3-Both§370Section 370 - Education and medical institutions - Section 10(23C)§370chapter 18-Both§371Section 371 - Special Provisions for Trusts, Institutions and NGOs - Section 371§371chapter 18-Both§372Section 372 - Special Provisions for Trusts, Institutions and NGOs - Section 372§372chapter 18-Both§373Section 373 - Special Provisions for Trusts, Institutions and NGOs - Section 373§373chapter 18-Both§374Section 374 - Special Provisions for Trusts, Institutions and NGOs - Section 374§374chapter 18-Both§375Section 375 - Section 11/12 - exemption denial circumstances (Section 13)§375chapter 18-Both§376Section 376 - Special Provisions for Trusts, Institutions and NGOs - Section 376§376chapter 18-Both§377Section 377 - Special Provisions for Trusts, Institutions and NGOs - Section 377§377chapter 18-Both§378Section 378 - Donation statement - Form 10BD§378chapter 18-Both§379Section 379 - Special Provisions for Trusts, Institutions and NGOs - Section 379§379chapter 18-Both§38Section 38 - Agricultural produce income§38chapter 3-Both§380Section 380 - Form 10BE - certificate to donor§380chapter 18-Both§381Section 381 - Deductor obligations - general§381chapter 19-Both§382Section 382 - Time of deduction§382chapter 19-Both§383Section 383 - Time of deposit§383chapter 19-Both§384Section 384 - Quarterly TDS return obligations§384chapter 19-Both§385Section 385 - TDS and TCS - consolidated provisions - Section 385§385chapter 19-Both§386Section 386 - TDS and TCS - consolidated provisions - Section 386§386chapter 19-Both§387Section 387 - TDS and TCS - consolidated provisions - Section 387§387chapter 19-Both§388Section 388 - TDS and TCS - consolidated provisions - Section 388§388chapter 19-Both§389Section 389 - TDS and TCS - consolidated provisions - Section 389§389chapter 19-Both§39Section 39 - Incomes Not Forming Part of Total Income (Exemptions) - Section 39§39chapter 3-Both§390Section 390 - Higher TDS for non-furnishing of PAN (206AA)§390chapter 19-Both§391Section 391 - Higher TDS for non-filers (206AB)§391chapter 19-Both§392Section 392 - PAN-Aadhaar linkage requirement§392chapter 19-Both§396Section 396 - TRACES portal - reconciliation§396chapter 19-Both§397Section 397 - Default in TDS - interest under 201§397chapter 19-Both§398Section 398 - Disallowance for non-deduction (40(a)(ia))§398chapter 19-Both§399Section 399 - Section 197 - lower/nil TDS certificate§399chapter 19-Both§4Charge of income-tax§4Chapter-Both§40Section 40 - Incomes Not Forming Part of Total Income (Exemptions) - Section 40§40chapter 3-Both§400Section 400 - TDS on benefit/perquisite (194R)§400chapter 19-Both§401Section 401 - Tax on non-resident sportsmen§401chapter 20-Both§402Section 402 - Tax on royalty paid by foreign companies§402chapter 20-Both§403Section 403 - Special Cases - Non-residents, Mergers, Reorganisations - Section 403§403chapter 20-Both§404Section 404 - Special Cases - Non-residents, Mergers, Reorganisations - Section 404§404chapter 20-Both§405Section 405 - Equalisation Levy on digital services§405chapter 20-Both§406Section 406 - Special Cases - Non-residents, Mergers, Reorganisations - Section 406§406chapter 20-Both§407Section 407 - Special Cases - Non-residents, Mergers, Reorganisations - Section 407§407chapter 20-Both§408Section 408 - Special Cases - Non-residents, Mergers, Reorganisations - Section 408§408chapter 20-Both§409Section 409 - Special Cases - Non-residents, Mergers, Reorganisations - Section 409§409chapter 20-Both§95Expenses or payments not deductible in certain circumstances§40AChapter-Both§41Section 41 - Incomes Not Forming Part of Total Income (Exemptions) - Section 41§41chapter 3-Both§410Section 410 - Significant Economic Presence (SEP)§410chapter 20-Both§411Section 411 - Special Cases - Non-residents, Mergers, Reorganisations - Section 411§411chapter 20-Both§412Section 412 - Special Cases - Non-residents, Mergers, Reorganisations - Section 412§412chapter 20-Both§413Section 413 - Special Cases - Non-residents, Mergers, Reorganisations - Section 413§413chapter 20-Both§414Section 414 - Special Cases - Non-residents, Mergers, Reorganisations - Section 414§414chapter 20-Both§415Section 415 - GAAR - General Anti-Avoidance Rule§415chapter 20-Both§416Section 416 - Special Cases - Non-residents, Mergers, Reorganisations - Section 416§416chapter 20-Both§417Section 417 - Special Cases - Non-residents, Mergers, Reorganisations - Section 417§417chapter 20-Both§418Section 418 - Special Cases - Non-residents, Mergers, Reorganisations - Section 418§418chapter 20-Both§419Section 419 - Special Cases - Non-residents, Mergers, Reorganisations - Section 419§419chapter 20-Both§42Section 42 - Sukanya Samriddhi Yojana interest§42chapter 3-Both§420Section 420 - Permanent Establishment (PE) provisions§420chapter 20-Both§421Section 421 - Special Cases - Non-residents, Mergers, Reorganisations - Section 421§421chapter 20-Both§422Section 422 - Special Cases - Non-residents, Mergers, Reorganisations - Section 422§422chapter 20-Both§423Section 423 - Special Cases - Non-residents, Mergers, Reorganisations - Section 423§423chapter 20-Both§424Section 424 - Special Cases - Non-residents, Mergers, Reorganisations - Section 424§424chapter 20-Both§425Section 425 - Amalgamations - tax-neutral treatment§425chapter 20-Both§426Section 426 - Special Cases - Non-residents, Mergers, Reorganisations - Section 426§426chapter 20-Both§427Section 427 - Special Cases - Non-residents, Mergers, Reorganisations - Section 427§427chapter 20-Both§428Section 428 - Special Cases - Non-residents, Mergers, Reorganisations - Section 428§428chapter 20-Both§429Section 429 - Special Cases - Non-residents, Mergers, Reorganisations - Section 429§429chapter 20-Both§43Section 43 - Incomes Not Forming Part of Total Income (Exemptions) - Section 43§43chapter 3-Both§430Section 430 - Demergers - tax-neutral treatment§430chapter 20-Both§431Section 431 - Special Cases - Non-residents, Mergers, Reorganisations - Section 431§431chapter 20-Both§432Section 432 - Special Cases - Non-residents, Mergers, Reorganisations - Section 432§432chapter 20-Both§433Section 433 - Special Cases - Non-residents, Mergers, Reorganisations - Section 433§433chapter 20-Both§434Section 434 - Special Cases - Non-residents, Mergers, Reorganisations - Section 434§434chapter 20-Both§435Section 435 - Slump sale taxation§435chapter 20-Both§436Section 436 - Special Cases - Non-residents, Mergers, Reorganisations - Section 436§436chapter 20-Both§437Section 437 - Special Cases - Non-residents, Mergers, Reorganisations - Section 437§437chapter 20-Both§438Section 438 - Special Cases - Non-residents, Mergers, Reorganisations - Section 438§438chapter 20-Both§439Section 439 - Special Cases - Non-residents, Mergers, Reorganisations - Section 439§439chapter 20-Both§98Certain deductions only on actual payment§43BChapter-Both§44Section 44 - Incomes Not Forming Part of Total Income (Exemptions) - Section 44§44chapter 3-Both§440Section 440 - Section 47 - exempt transfers (continuing into 110)§440chapter 20-Both§441Section 441 - Special Cases - Non-residents, Mergers, Reorganisations - Section 441§441chapter 20-Both§442Section 442 - Special Cases - Non-residents, Mergers, Reorganisations - Section 442§442chapter 20-Both§443Section 443 - Special Cases - Non-residents, Mergers, Reorganisations - Section 443§443chapter 20-Both§444Section 444 - Special Cases - Non-residents, Mergers, Reorganisations - Section 444§444chapter 20-Both§445Section 445 - Closely-held companies - shareholding change rules§445chapter 20-Both§446Section 446 - Special Cases - Non-residents, Mergers, Reorganisations - Section 446§446chapter 20-Both§447Section 447 - Special Cases - Non-residents, Mergers, Reorganisations - Section 447§447chapter 20-Both§448Section 448 - Special Cases - Non-residents, Mergers, Reorganisations - Section 448§448chapter 20-Both§449Section 449 - Special Cases - Non-residents, Mergers, Reorganisations - Section 449§449chapter 20-Both§191Tax audit§44ABChapter-Both§193Presumptive taxation for small businesses - Section 193§44ADChapter-Both§194Presumptive taxation for professionals - Section 194§44ADAChapter-Both§195Presumptive taxation for transport operators§44AEChapter-Both§45Section 45 - Charitable trusts - exemption gateway§45chapter 3-Both§450Section 450 - Liaison office taxation§450chapter 20-Both§451Section 451 - Special Cases - Non-residents, Mergers, Reorganisations - Section 451§451chapter 20-Both§452Section 452 - Special Cases - Non-residents, Mergers, Reorganisations - Section 452§452chapter 20-Both§453Section 453 - Special Cases - Non-residents, Mergers, Reorganisations - Section 453§453chapter 20-Both§454Section 454 - Special Cases - Non-residents, Mergers, Reorganisations - Section 454§454chapter 20-Both§455Section 455 - Foreign company - branch profit tax§455chapter 20-Both§456Section 456 - Special Cases - Non-residents, Mergers, Reorganisations - Section 456§456chapter 20-Both§457Section 457 - Special Cases - Non-residents, Mergers, Reorganisations - Section 457§457chapter 20-Both§458Section 458 - Special Cases - Non-residents, Mergers, Reorganisations - Section 458§458chapter 20-Both§459Section 459 - Special Cases - Non-residents, Mergers, Reorganisations - Section 459§459chapter 20-Both§46Section 46 - Incomes Not Forming Part of Total Income (Exemptions) - Section 46§46chapter 3-Both§460Section 460 - Section 9 deeming - comprehensive provisions§460chapter 20-Both§461Section 461 - Co-operative societies - taxation§461chapter 21-Both§462Section 462 - Special Tax Provisions for Specific Entities - Section 462§462chapter 21-Both§463Section 463 - Special Tax Provisions for Specific Entities - Section 463§463chapter 21-Both§464Section 464 - Special Tax Provisions for Specific Entities - Section 464§464chapter 21-Both§465Section 465 - Mutual concerns - taxation§465chapter 21-Both§466Section 466 - Special Tax Provisions for Specific Entities - Section 466§466chapter 21-Both§467Section 467 - Special Tax Provisions for Specific Entities - Section 467§467chapter 21-Both§468Section 468 - Special Tax Provisions for Specific Entities - Section 468§468chapter 21-Both§469Section 469 - Special Tax Provisions for Specific Entities - Section 469§469chapter 21-Both§47Section 47 - Incomes Not Forming Part of Total Income (Exemptions) - Section 47§47chapter 3-Both§470Section 470 - AOP / BOI taxation§470chapter 21-Both§471Section 471 - Special Tax Provisions for Specific Entities - Section 471§471chapter 21-Both§472Section 472 - Special Tax Provisions for Specific Entities - Section 472§472chapter 21-Both§473Section 473 - Special Tax Provisions for Specific Entities - Section 473§473chapter 21-Both§474Section 474 - Special Tax Provisions for Specific Entities - Section 474§474chapter 21-Both§475Section 475 - Limited Liability Partnership (LLP) - tax§475chapter 21-Both§476Section 476 - Special Tax Provisions for Specific Entities - Section 476§476chapter 21-Both§477Section 477 - Special Tax Provisions for Specific Entities - Section 477§477chapter 21-Both§478Section 478 - Special Tax Provisions for Specific Entities - Section 478§478chapter 21-Both§479Section 479 - Special Tax Provisions for Specific Entities - Section 479§479chapter 21-Both§48Section 48 - Income of political parties§48chapter 3-Both§480Section 480 - Partnership firms - taxation§480chapter 21-Both§481Section 481 - Special Tax Provisions for Specific Entities - Section 481§481chapter 21-Both§482Section 482 - Special Tax Provisions for Specific Entities - Section 482§482chapter 21-Both§483Section 483 - Special Tax Provisions for Specific Entities - Section 483§483chapter 21-Both§484Section 484 - Special Tax Provisions for Specific Entities - Section 484§484chapter 21-Both§485Section 485 - Hindu Undivided Family (HUF)§485chapter 21-Both§486Section 486 - Special Tax Provisions for Specific Entities - Section 486§486chapter 21-Both§487Section 487 - Special Tax Provisions for Specific Entities - Section 487§487chapter 21-Both§488Section 488 - Special Tax Provisions for Specific Entities - Section 488§488chapter 21-Both§489Section 489 - Special Tax Provisions for Specific Entities - Section 489§489chapter 21-Both§49Section 49 - Income of electoral trusts§49chapter 3-Both§490Section 490 - Estate of deceased person§490chapter 21-Both§491Section 491 - Special Tax Provisions for Specific Entities - Section 491§491chapter 21-Both§492Section 492 - Special Tax Provisions for Specific Entities - Section 492§492chapter 21-Both§493Section 493 - Special Tax Provisions for Specific Entities - Section 493§493chapter 21-Both§494Section 494 - Special Tax Provisions for Specific Entities - Section 494§494chapter 21-Both§495Section 495 - Trust beneficiaries§495chapter 21-Both§496Section 496 - Special Tax Provisions for Specific Entities - Section 496§496chapter 21-Both§497Section 497 - Special Tax Provisions for Specific Entities - Section 497§497chapter 21-Both§498Section 498 - Special Tax Provisions for Specific Entities - Section 498§498chapter 21-Both§499Section 499 - Special Tax Provisions for Specific Entities - Section 499§499chapter 21-Both§5Scope of total income§5Chapter-Both§500Section 500 - Closely-held companies - special provisions§500chapter 21-Both§501Section 501 - Powers of income-tax authorities§501chapter 22-Both§502Section 502 - Power, Procedure, and Revision - Section 502§502chapter 22-Both§503Section 503 - Power, Procedure, and Revision - Section 503§503chapter 22-Both§504Section 504 - Power, Procedure, and Revision - Section 504§504chapter 22-Both§505Section 505 - Survey, search and seizure§505chapter 22-Both§506Section 506 - Power, Procedure, and Revision - Section 506§506chapter 22-Both§507Section 507 - Power, Procedure, and Revision - Section 507§507chapter 22-Both§508Section 508 - Power, Procedure, and Revision - Section 508§508chapter 22-Both§509Section 509 - Power, Procedure, and Revision - Section 509§509chapter 22-Both§113Full value of consideration for immovable property§50CChapter-Both§510Section 510 - Power to call for information§510chapter 22-Both§511Section 511 - Power, Procedure, and Revision - Section 511§511chapter 22-Both§512Section 512 - Power, Procedure, and Revision - Section 512§512chapter 22-Both§513Section 513 - Power, Procedure, and Revision - Section 513§513chapter 22-Both§514Section 514 - Power, Procedure, and Revision - Section 514§514chapter 22-Both§515Section 515 - Power to inspect§515chapter 22-Both§516Section 516 - Power, Procedure, and Revision - Section 516§516chapter 22-Both§517Section 517 - Power, Procedure, and Revision - Section 517§517chapter 22-Both§518Section 518 - Power, Procedure, and Revision - Section 518§518chapter 22-Both§519Section 519 - Power, Procedure, and Revision - Section 519§519chapter 22-Both§520Section 520 - Power to make rules (CBDT)§520chapter 22-Both§521Section 521 - Power, Procedure, and Revision - Section 521§521chapter 22-Both§522Section 522 - Power, Procedure, and Revision - Section 522§522chapter 22-Both§523Section 523 - Power, Procedure, and Revision - Section 523§523chapter 22-Both§524Section 524 - Power, Procedure, and Revision - Section 524§524chapter 22-Both§525Section 525 - Power to issue notifications§525chapter 22-Both§526Section 526 - Reference to existing precedents - Section 264§526chapter 23-Both§527Section 527 - Anomalies and ambiguities - resolution§527chapter 23-Both§528Section 528 - Cross-references to 1961 Act§528chapter 23-Both§529Section 529 - Repeal, Savings and Miscellaneous - Section 529§529chapter 23-Both§53Section 53 - Valuation of perquisites§53chapter 4-Both§530Section 530 - Reference of cases to CBDT§530chapter 23-Both§531Section 531 - Repeal, Savings and Miscellaneous - Section 531§531chapter 23-Both§532Section 532 - Repeal, Savings and Miscellaneous - Section 532§532chapter 23-Both§533Section 533 - Indemnity for actions in good faith§533chapter 23-Both§534Section 534 - Repeal, Savings and Miscellaneous - Section 534§534chapter 23-Both§535Section 535 - Power to remove difficulties§535chapter 23-Both§536Section 536 - Savings clause - pre-April-2026 proceedings under 1961 Act§536chapter 23-Both§54Section 54 - ESOP perquisite valuation§54chapter 4-Both§116Capital gains exemption via NHAI/REC bonds - Section 116§54ECChapter-Both§115Capital gains on transfer of assets other than house property§54FChapter-Both§55Section 55 - Rent-free accommodation valuation§55chapter 4-Both§56Section 56 - Motor car perquisite§56chapter 4-Both§127Gifts received - taxability§56(2)(vii)Chapter-Both§57Section 57 - Stock option taxation§57chapter 4-Both§58Section 58 - Income from Salaries & House Property - Section 58§58chapter 4-Both§59Section 59 - Income from Salaries & House Property - Section 59§59chapter 4-Both§6Residence in India§6Chapter-Both§60Section 60 - Gratuity computation§60chapter 4-Both§61Section 61 - Income from Salaries & House Property - Section 61§61chapter 4-Both§62Section 62 - Income from Salaries & House Property - Section 62§62chapter 4-Both§63Section 63 - Pension provisions§63chapter 4-Both§64Section 64 - Income from Salaries & House Property - Section 64§64chapter 4-Both§68Section 68 - Deemed ownership§68chapter 4-Both§69Section 69 - Composite rent§69chapter 4-Both§7Income deemed to accrue or arise in India§7Chapter-Both§140Set-off of loss from one source against income from another source§70Chapter-Both§141Set-off of loss from one head against income from another§71Chapter-Both§72Section 72 - Restrictions on house property loss set-off§72chapter 4-Both§73Section 73 - Income from Salaries & House Property - Section 73§73chapter 4-Both§74Section 74 - Income from Salaries & House Property - Section 74§74chapter 4-Both§75Section 75 - Co-ownership of property§75chapter 4-Both§76Section 76 - Income from Salaries & House Property - Section 76§76chapter 4-Both§77Section 77 - Income from Salaries & House Property - Section 77§77chapter 4-Both§78Section 78 - Construction-linked deductions§78chapter 4-Both§79Section 79 - Self-occupied property - special rules§79chapter 4-Both§8Income from business connection in India§8Chapter-Both§123Section 80C - Deduction for Investments (now Section 123)§80CChapter-Both§323Deduction for NPS contributions - Section 323§80CCDChapter-Both§323Additional NPS self-contribution deduction - Section 323(1B)§80CCD(1B)Chapter-Both§322Deduction for health insurance premium - Section 322§80DChapter-Both§326Deduction for maintenance of dependent with disability§80DDChapter-Both§327Deduction for specified diseases§80DDBChapter-Both§324Deduction for education loan interest - Section 324§80EChapter-Both§328Deduction for first-home buyers - Section 328§80EEAChapter-Both§330Deduction for donations to charitable organisations - Section 330§80GChapter-Both§331Deduction for rent paid - Section 331 (no HRA)§80GGChapter-Both§335Deduction on savings account interest - Section 335§80TTAChapter-Both§336Deduction on interest for senior citizens - Section 336§80TTBChapter-Both§340Deduction for persons with disability - Section 340§80UChapter-Both§84Section 84 - Depreciation methods§84chapter 5-Both§86Section 86 - Additional depreciation§86chapter 5-Both§87Section 87 - Investment allowance§87chapter 5-Both§157Tax Rebate under Section 157 (formerly Section 87A)§87AChapter-Both§89Section 89 - Amortisation of preliminary expenses§89chapter 5-Both§9Income deemed to accrue or arise in India - specific cases§9Chapter-Both§254Agreement with foreign countries for avoidance of double taxation§90Chapter-Both§255Adoption by Central Government of agreement between specified associations§90AChapter-Both§256Countries with which no agreement exists - unilateral relief§91Chapter-Both§92Section 92 - Expenses on advertising§92chapter 5-Both§258Meaning of international transaction§92BChapter-Both§93Section 93 - Expenditure on family planning§93chapter 5-Both§96Section 96 - Specified businesses - sunset clauses§96chapter 5-Both§97Section 97 - Compensation for termination of business§97chapter 5-Both§99Section 99 - MSME payment timelines (43B(h))§99chapter 5-Both§128Deduction for interest on housing loan (self-occupied)§24(b)IV · House Property₹2,00,000Old only§168Tax Passbook (Form 168) - replaces Form 26AS§203AAX · TDS-BothShowing 517 of 517. Load full index →Updated as of 1 May 2026
Tools
Section Mapper 1961 ⟷ 2025.
Bidirectional. Sub-second. Free and public. Backed by our live tax-law API.
Old section (IT Act 1961)
→
New section (IT Act 2025)
§123match found · 99.8% confidence
80C ⟷ 123 · last verified 1 May 2026
Quick start
Six things every CA looks up first.
521
IT Act 2025 Sections
Every section, mapped against the 1961 Act. Structured. Searchable.
819→536
Section Mapper 1961 ⟷ 2025
Bidirectional. Sub-second response. PDF / Excel export.
22+
New Form Names
Form 16 → 130, Form 26AS → 168, 15G/H → 121. Hub of every renamed form.
§393
Unified TDS
All TDS provisions consolidated. Section 393 + rates table.
§108
Capital Gains
LTCG, STCG, listed-equity, real estate - every variant.
XXI
Deductions
Chapter XXI - 80C → 123, 80D → 322, 80E → 324, and the rest.
What changed in 2026
Form rename hub.
CBDT cut 399 forms down to 190 under the IT Rules, 2026. Here's what your old form is now called.
Old (1961 Act)New (2025 Act)What it doesFirst live
Form 16Form 130Annual salary TDS certificate · TRACES-onlyJun 2027
Form 16AForm 131Non-salary TDS certificate · quarterlyQ2 2026
Form 27DForm 133TCS certificateQ2 2026
Form 26ASForm 168Annual Tax Passbook · consolidated TDS / TCS / refundsApr 2026
Form 24QForm 138Quarterly TDS return on salaryQ2 2026
Form 15G/HForm 121Merged no-TDS declarationApr 2026
Forms 26QB/QC/QDForm 141Unified property / rent / contractor TDS returnApr 2026
FAQs
Everything CAs ask about the IT Act 2025.
What is the Income Tax Act 2025?▾
The Income Tax Act 2025 is a comprehensive rewrite of the Income Tax Act 1961, passed by Parliament and effective from April 1, 2026. It consolidates 819 sections into 536 cleaner, better-structured sections in plain language.
Did Section 80C change under the IT Act 2025?▾
The deduction is now under Section 123 of the IT Act 2025, but the ₹1,50,000 limit and eligible instruments (PPF, ELSS, LIC, NSC, home loan principal, tuition fees) are unchanged. Available only under the old regime.
Is my ITR filing process different under IT Act 2025?▾
The substance is the same but form names and section numbers have changed. ITR-1 is now Form 1, Form 16 is now Form 130, Form 26AS is now Form 168 (Tax Passbook). The Income Tax Return filing deadline (July 31 / October 31) remains the same.
What is the new tax regime default under IT Act 2025?▾
Under IT Act 2025, the new tax regime (nil tax up to ₹12 lakh via Section 157 rebate) is the default regime. Taxpayers who want the old regime deductions must opt in when filing their return.
Where can I find the official text of IT Act 2025?▾
The official text is available at incometaxindia.gov.in and e-gazette.nic.in. ThynkTax provides a free, structured, searchable reference of all 536 sections with plain-language summaries and a live API.