Income Tax Act Section Mapper - 1961 → 2025
The Income Tax Act 2025 (effective April 1, 2026) renumbered all 536 sections from the original 819. Search any familiar section from the 1961 Act - 80C, 44AD, 87A, 139 - and find its new section number in the 2025 Act instantly.
Showing 51 of 51 sections
| IT Act 1961 | Subject | IT Act 2025 | Chapter | Category | Details |
|---|---|---|---|---|---|
| §80C | Deduction for Investments (PPF, ELSS, LIC, NSC) | §123 | XXI - Deductions | Deduction | View → |
| §80D | Deduction for Health Insurance Premium | §322 | XXI | Deduction | View → |
| §80E | Deduction for Education Loan Interest | §324 | XXI | Deduction | View → |
| §80G | Deduction for Donations | §330 | XXI | Deduction | View → |
| §80GG | Deduction for Rent (when no HRA) | §331 | XXI | Deduction | View → |
| §80CCD | Deduction for NPS Contributions | §323 | XXI | Deduction | View → |
| §80CCD(1B) | Additional NPS Self-Contribution Deduction ₹50,000 | §323(1B) | XXI | Deduction | View → |
| §80TTA | Deduction on Savings Account Interest | §335 | XXI | Deduction | View → |
| §80TTB | Deduction on Interest for Senior Citizens | §336 | XXI | Deduction | View → |
| §80U | Deduction for Persons with Disability | §340 | XXI | Deduction | View → |
| §87A | Tax Rebate | §157 | IX - Tax Rebate | Rebate | View → |
| §24(b) | Deduction for Home Loan Interest | §71 | IV - House Property | House Property | View → |
| §44AD | Presumptive Taxation for Businesses | §193 | XII | Presumptive | View → |
| §44ADA | Presumptive Taxation for Professionals | §194 | XII | Presumptive | View → |
| §44AE | Presumptive Taxation for Transport Operators | §195 | XII | Presumptive | View → |
| §54 | LTCG Exemption - Sale of Residential House | §114 | VII - Capital Gains | Capital Gains | View → |
| §54EC | LTCG Exemption - NHAI/REC Bonds | §116 | VII | Capital Gains | View → |
| §54F | LTCG Exemption - Other Assets into House | §115 | VII | Capital Gains | View → |
| §111A | STCG on Listed Equity at Special Rate | §111A | VII | Capital Gains | View → |
| §112A | LTCG on Listed Equity Exceeding ₹1.25L | §112A | VII | Capital Gains | View → |
| §115BAC | New Tax Regime | §202 | XIII | New Regime | View → |
| §139 | Filing of Income Tax Return | §263 | XX | Procedural | View → |
| §139(8A) | Updated Return (ITR-U) | §263(8A) | XX | Procedural | View → |
| §234A | Interest for Late Filing | §273 | XX | Interest | View → |
| §234B | Interest for Short/Non-Payment of Advance Tax | §274 | XX | Interest | View → |
| §234C | Interest for Deferment of Advance Tax | §275 | XX | Interest | View → |
| §4 | Charge of Income Tax | §4 | I | Basis | View → |
| §5 | Scope of Total Income | §5 | I | Basis | View → |
| §6 | Residence in India | §6 | I | Basis | View → |
| §9 | Income Deemed to Accrue or Arise in India | §9 | I | Basis | View → |
| §10 | Incomes Not Included in Total Income (Exemptions) | §20 | III | Exemption | View → |
| §10(10D) | Exemption for Life Insurance Maturity Proceeds | §25(10D) | III | Exemption | View → |
| §15 | Salaries | §50 | IV | Income Head | View → |
| §16 | Deductions from Salaries | §51 | IV | Income Head | View → |
| §22 | Income from House Property | §65 | IV | Income Head | View → |
| §23 | Annual Value of House Property | §66 | IV | Income Head | View → |
| §28 | Income Chargeable as Business/Profession | §80 | V | Business | View → |
| §32 | Depreciation Allowance | §85 | V | Business | View → |
| §37 | General Business Expenditure Deduction | §91 | V | Business | View → |
| §45 | Capital Gains Chargeable to Tax | §108 | VII | Capital Gains | View → |
| §48 | Mode of Computation of Capital Gains | §111 | VII | Capital Gains | View → |
| §50C | Full Value of Consideration for Immovable Property | §113 | VII | Capital Gains | View → |
| §56 | Income from Other Sources | §125 | VIII | Income Head | View → |
| §192 | TDS on Salary (all TDS now consolidated under Section 393) | §393 | X - TDS (consolidated under Section 393) | TDS | View → |
| §194A | TDS on Interest (all TDS now consolidated under Section 393) | §393 | X - TDS (consolidated under Section 393) | TDS | View → |
| §194C | TDS on Contractor Payments (all TDS now consolidated under Section 393) | §393 | X - TDS (consolidated under Section 393) | TDS | View → |
| §194I | TDS on Rent (all TDS now consolidated under Section 393) | §393 | X - TDS (consolidated under Section 393) | TDS | View → |
| §194J | TDS on Professional/Technical Fees (all TDS now consolidated under Section 393) | §393 | X - TDS (consolidated under Section 393) | TDS | View → |
| §194Q | TDS on Purchase of Goods (all TDS now consolidated under Section 393) | §393 | X - TDS (consolidated under Section 393) | TDS | View → |
| §148 | Issue of Notice for Reassessment | §285 | XXI | Assessment | View → |
| §263 | Revision of Orders Prejudicial to Revenue | §301 | XXII | Assessment | View → |
Frequently Asked Questions
Why were Income Tax Act sections renumbered in 2025?▾
The Income Tax Act 2025 is a complete rewrite of the 1961 Act. Parliament enacted it to consolidate 819 sections into a cleaner 536-section structure in plain language. All section numbers are rationalized - some sections are merged, some split.
Is Section 80C now a different number in IT Act 2025?▾
Yes. The deduction for investments (PPF, ELSS, LIC, NSC) previously under Section 80C of IT Act 1961 is now under Section 123 of IT Act 2025. The deduction limit (₹1.5 lakh) and eligible instruments remain unchanged.
Are all 1961 sections present in the 2025 Act?▾
Not all. 819 sections were consolidated to 536 - meaning several sections were merged. For example, multiple sections related to presumptive taxation are now grouped under a single chapter.
Does renumbering affect my existing ITR filings?▾
No. Your filed returns reference the 1961 Act. For future FY 2026-27 onwards (tax year 2026-27), the 2025 Act applies. CBDT forms and ITR forms now cite the new section numbers.
Where is the official section mapping published?▾
The Ministry of Finance and CBDT publish cross-reference tables in the official gazette. ThynkTax compiles this into an interactive mapper for quick lookup.