Enter what you know
Type any section from the 1961 or 2025 Act — bare numbers (80C), sub-sections (139(1)), composite refs (10(13A)), or TDS sections (194A).
The new Income Tax Act 2025 takes effect from 1 April 2026. 819 sections from the 1961 Act are reorganised into 536. Use this mapper to find the new reference before the next ITR season.
Income Tax Act 1961 ↔ 2025 Section Mapper
Stop hunting through PDFs to find where a section moved. Type any section number or heading from the 1961 Act (or 2025 Act) and get the corresponding reference instantly.
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Most-searched mappings
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| IT Act 1961 Section | Description | IT Act 2025 Section |
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How to use this mapper
Get the answer instantly
Results appear on this page as you type. You will see the mapped section, topic heading, and whether the provision was renumbered, consolidated, or rewritten.
Use in your practice
Update working papers, client letters, and templates for AY 2026-27. Always verify against the official Income Tax Act text for compliance-critical filings.
Frequently asked questions
How many sections changed in the new Income Tax Act 2025?
The new Act consolidates the 1961 Act's 819 sections into 536. While most substantive tax law is unchanged, every section has been renumbered and many have been restructured or merged. The changes are largely renumbering and language simplification, but practitioners need the new references from 1 April 2026 onwards.
Is the substantive law different, or just the numbering?
Largely renumbering and simplification. Most thresholds, rates, eligibility conditions, and deadlines carry over. Where a section has changed substantively, this tool flags it as REWRITTEN or CONSOLIDATED — always verify against the official Act text for compliance-critical work.
What if I search for a section that has been abolished or merged?
Merged or consolidated sections show the new reference with a CONSOLIDATED status and an explanatory note, so you know where the old provision now lives.
When should I cite the 1961 Act vs the 2025 Act?
Income earned up to 31 March 2026: cite the Income Tax Act 1961. Income earned from 1 April 2026 (AY 2026-27 onwards): cite the Income Tax Act 2025.
Can I search by topic or heading?
Yes. You can type a section number (e.g. 80C, 139(1), 194A) or keywords from the description (e.g. "HRA", "TDS salary", "capital gains").
Filing returns under the new Act?
Easy Return Filing helps individuals and businesses file ITR accurately. Compare regimes, calculate tax, and file with expert support.
