1961 Act to 2025 Act — Section Number Mapping Table
Quick Answer
The Income-tax Act, 2025 (30 of 2025), assented on 21 August 2025 and commenced on 1 April 2026, renumbers every provision of the Income-tax Act, 1961. The new Act has 23 chapters, 536 sections and 16 schedules. This guide provides a chapter-wise mapping of the 1961 Act section numbers to their 2025 Act equivalents, grouped by topic — definitions, five heads, deductions, TDS, assessment, appeals and penalties. Where a specific 2025 Act section number has not been verified against the enacted PDF, the mapping cites the relevant chapter and flags the entry with a caution note so practitioners can cross-check before quoting in a notice or submission.
Last Updated: 15 April 2026 | Applicable From: Tax Year 2026-27 (1 April 2026 onwards) | Reference: Income-tax Act, 2025 (30 of 2025), as amended by Finance Act, 2026
This article is a practitioner-grade, conservative mapping of the Income-tax Act, 1961 section numbers to their equivalents in the Income-tax Act, 2025. It is designed to be safe to quote in client letters, notice responses and appeal memos. Where the enacted PDF of the 2025 Act confirms a direct section equivalence, the mapping states the specific section number. Where mapping depends on subject-matter location within a chapter (because the exact section number has not been officially released by the CBDT in a consolidated circular as of April 2026), the entry is marked with a caution flag and cites the chapter and topic. This is the honest way to handle the mapping exercise in the first tax year of a brand-new Act — it is far safer to be right and cautious than to be confidently wrong. Practitioners should cross-check every cited number against the enacted PDF before relying on it for a binding document.
Definition — Section Mapping: The process of identifying, for each substantive provision of the Income-tax Act, 1961, the section of the Income-tax Act, 2025 that carries forward the same legal effect. Mapping is performed at two levels: (i) direct equivalent, where the 2025 Act section preserves the rule in the same form; and (ii) subject-matter equivalent, where the underlying rule is carried forward but re-drafted, re-organised or split across multiple 2025 Act sections.
In the first tax year (2026-27), every practitioner faces the question: when a client’s notice or submission requires a citation of a legal provision, do I cite the old 1961 Act section number (out of habit) or the new 2025 Act section number (out of correctness)? The right approach is: (i) for events that occurred before 1 April 2026 (pre-commencement income, pending proceedings, pre-transition searches), cite the 1961 Act section number, because the 1961 Act continues to govern those matters; (ii) for events that occur on or after 1 April 2026, cite the 2025 Act section number or — if you are not yet sure of the specific section — cite the chapter and topic of the 2025 Act and expressly note “(corresponding to Sec X of the repealed Act)”. This framing is safe, defensible and will survive scrutiny by any reasonable Assessing Officer, appellate authority or court.
Table of Contents
- Methodology and caution flags
- Chapter-level map
- Definitions (Sec 2 → Chapter I)
- Basis of charge and residence (Sec 4–9 → Chapter II)
- Exempt incomes (Sec 10 → Chapter III)
- Five heads (Sec 14–59 → Chapter IV)
- Clubbing (Sec 60–65 → Chapter V)
- Aggregation (Sec 68–69D → Chapter VI)
- Set-off and carry-forward (Sec 70–80 → Chapter VII)
- Deductions (Sec 80C–80U → Chapter VIII)
- Rebates and reliefs (Sec 87A, 89, 90 → Chapter IX)
- Special provisions (Sec 92–115 → Chapters X, XI, XIII)
- Return filing (Sec 139 → Chapter XV)
- Assessment and reassessment (Sec 143, 144, 147, 148 → Chapter XVI)
- TDS and TCS (Sec 192–206C → Chapter XIX)
- Appeals (Sec 246A–262 → Chapter XVIII)
- Penalties and prosecution (Sec 270A–280 → Chapters XXI, XXII)
- Expert Insight
- Key Takeaways
- Frequently Asked Questions
Methodology and caution flags
This mapping is built on a direct reading of the 686-page enacted PDF of the Income-tax Act, 2025 (30 of 2025), as amended by the Finance Act, 2026. Each entry is classified into one of three confidence bands:
- Chapter-confirmed: the underlying subject matter is confirmed to sit in a specific chapter of the 2025 Act; the exact section number may or may not be pinned but the chapter is correct. Most entries below are in this band.
- Section-confirmed: both the chapter and the specific section number are verified against the enacted text.
- Caution flag: where a widely reported mapping is not yet confirmed against the enacted PDF or an official CBDT consolidation, the entry is flagged and practitioners are advised to verify before quoting in a binding document.
The CBDT will, in due course, publish a consolidated section-wise mapping table. Until then, practitioners should use this article as a working reference and verify critical citations against the enacted PDF.
Chapter-level map
| 1961 Act — chapter / theme | 2025 Act — chapter | Subject |
|---|---|---|
| Chapter I (Sec 1–3) | Chapter I | Preliminary, definitions |
| Chapter II (Sec 4–9A) | Chapter II | Basis of charge, residence |
| Chapter III (Sec 10–13B) | Chapter III | Exempt incomes |
| Chapter IV (Sec 14–59) | Chapter IV | Five heads of income |
| Chapter V (Sec 60–65) | Chapter V | Clubbing |
| Chapter VI (Sec 66–69D) | Chapter VI | Aggregation — cash credits, unexplained investments |
| Chapter VI (Sec 70–80) | Chapter VII | Set-off and carry-forward of losses |
| Chapter VI-A (Sec 80A–80U) | Chapter VIII | Deductions |
| Chapter VIII (Sec 87A–89A, 90, 91) | Chapter IX | Rebates, reliefs, DTAA |
| Chapter X (Sec 92–94B) | Chapter X | Transfer pricing, thin cap |
| Chapter X-A (Sec 95–102) | Chapter XI | GAAR |
| Sec 269SS, 269T, 269ST | Chapter XII | Mode of payment restrictions |
| Sec 111A, 112, 112A, 115BAA, 115BAB, 115BAC, 115JB, 115JC | Chapter XIII | Determination of tax in special cases |
| Chapter XIII (Sec 116–138) | Chapter XIV | Tax administration |
| Chapter XIV (Sec 139–140A) | Chapter XV | Return of income |
| Chapter XIV (Sec 142–158) | Chapter XVI | Assessment, reassessment, faceless |
| Chapter XV (Sec 159–181) | Chapter XVII | Special persons — firms, LLPs, trusts |
| Chapter XX (Sec 246A–262) | Chapter XVIII | Appeals, revisions, ADR |
| Chapter XVII (Sec 190–234F) | Chapter XIX | Collection and recovery — TDS, TCS, advance tax |
| Chapter XIX (Sec 237–245) | Chapter XX | Refunds |
| Chapter XXI (Sec 270A–275) | Chapter XXI | Penalties |
| Chapter XXII (Sec 275A–280) | Chapter XXII | Offences and prosecution |
| Chapter XXIII (Sec 281–298) | Chapter XXIII | Miscellaneous, repeal and savings |
Definitions — Sec 2 of 1961 Act → Chapter I of 2025 Act
| 1961 Act | Concept | 2025 Act location |
|---|---|---|
| Sec 2(1A) | Agricultural income | Chapter I (Preliminary) |
| Sec 2(7) | Assessee | Chapter I |
| Sec 2(9) | Assessment year — removed; replaced by “tax year” | Chapter I (tax year definition) |
| Sec 2(14) | Capital asset | Chapter I |
| Sec 2(17) | Company | Chapter I |
| Sec 2(22) | Dividend (including deemed dividend) | Chapter I |
| Sec 2(24) | Income (inclusive definition) | Chapter I |
| Sec 2(31) | Person | Chapter I |
| Sec 2(34) | Previous year — removed; replaced by “tax year” | Chapter I (tax year definition) |
| Sec 2(45) | Total income | Chapter I |
| Sec 2(47) | Transfer (capital asset) | Chapter I |
| Sec 2(47A) | Virtual Digital Asset (VDA) | Chapter I (Sec 2(111) range) |
Basis of charge and residence — Sec 4 to 9 → Chapter II
| 1961 Act | Concept | 2025 Act location |
|---|---|---|
| Sec 4 | Charging section | Chapter II |
| Sec 5 | Scope of total income (residence based) | Chapter II |
| Sec 6 | Residence of individual / HUF / company | Chapter II |
| Sec 7 | Income deemed received | Chapter II |
| Sec 9 | Income deemed to accrue or arise in India | Chapter II |
Exempt incomes — Sec 10 → Chapter III
The long list of exempt incomes in Sec 10 of the 1961 Act — including agricultural income (10(1)), HRA (10(13A)), leave encashment (10(10AA)), gratuity (10(10)), and pension commutation (10(10A)) — is carried forward into Chapter III of the 2025 Act. Most exemptions continue; some minor categories have been moved into other chapters or dropped where they had become obsolete. HRA and LTA remain available only under the old regime.
Five heads of income — Sec 14 to 59 → Chapter IV
Chapter IV of the 2025 Act contains every provision related to the five heads. Mapping is as follows:
| 1961 Act | Concept | 2025 Act location |
|---|---|---|
| Sec 15–17 | Salaries (including perquisites and profits in lieu) | Chapter IV |
| Sec 22–27 | Income from House Property (incl. Sec 24(b) home loan interest) | Chapter IV |
| Sec 28–44DB | Profits and Gains of Business or Profession (PGBP) | Chapter IV |
| Sec 32 | Depreciation (block of assets) | Chapter IV (PGBP sub-chapter) |
| Sec 35AD | Capital expenditure deduction — specified business | Chapter IV |
| Sec 40(a)(ia) | Disallowance for non-deduction of TDS | Chapter IV |
| Sec 44AA | Compulsory maintenance of books | Chapter IV |
| Sec 44AB | Tax audit | Chapter IV |
| Sec 44AD / 44ADA / 44AE | Presumptive taxation | Chapter IV |
| Sec 45–55A | Capital gains (incl. Sec 54 / 54F / 54EC) | Chapter IV |
| Sec 56–59 | Income from Other Sources | Chapter IV |
Caution flag: Sec 56(2)(viib) — angel tax — has not been carried into the 2025 Act. Share premium above fair value is no longer deemed income. This is a substantive change, not a renumbering.
Clubbing — Sec 60–65 → Chapter V
Clubbing provisions (transfer without transfer of assets, transfer to spouse or minor, revocable transfer) are carried forward into Chapter V of the 2025 Act with minor drafting cleanups. The minor’s income exemption continues.
Aggregation — Sec 68–69D → Chapter VI
Cash credits (old Sec 68), unexplained investments (Sec 69), unexplained money (Sec 69A), unexplained expenditure (Sec 69C) and amounts borrowed or repaid on hundi (Sec 69D) are all carried into Chapter VI of the 2025 Act. Tax rate of 60% (plus surcharge and cess) under the old Sec 115BBE equivalent continues.
Set-off and carry-forward — Sec 70–80 → Chapter VII
Head-wise set-off, inter-head set-off, and the 8-year business loss carry-forward, 4-year speculation loss carry-forward, 8-year capital loss carry-forward, and indefinite unabsorbed depreciation are all carried into Chapter VII of the 2025 Act. Section 79 restriction on change of shareholding for carry-forward of losses is preserved with the relaxation for eligible startups.
Deductions — Chapter VI-A (Sec 80A–80U) → Chapter VIII
| 1961 Act | Concept | 2025 Act location | Regime |
|---|---|---|---|
| Sec 80C | LIC, PPF, ELSS, etc. (₹1.5L) | Chapter VIII | Old only |
| Sec 80CCD(1B) | Additional NPS ₹50,000 | Chapter VIII | Old only |
| Sec 80CCD(2) | Employer NPS contribution | Chapter VIII | Both (up to 14%) |
| Sec 80D | Health insurance | Chapter VIII | Old only |
| Sec 80DD / 80DDB | Disability / medical expenditure | Chapter VIII | Old only |
| Sec 80E | Education loan interest | Chapter VIII | Old only |
| Sec 80G | Donations | Chapter VIII | Old only |
| Sec 80TTA / 80TTB | Savings / senior citizen interest | Chapter VIII | Old only |
| Sec 80-IAC | Startup tax holiday | Chapter VIII | Both (business) |
| Sec 80JJAA | Additional employee cost deduction | Chapter VIII | Both (business) |
| Standard deduction (Sec 16(ia)) | ₹75,000 new / ₹50,000 old | Chapter IV (Salaries) | Both |
Rebates and reliefs — Sec 87A, 89, 90, 91 → Chapter IX
Caution flag on exact section number. The Sec 87A-equivalent rebate sits in Chapter IX (Rebates and Reliefs) of the 2025 Act. Under the new regime, the rebate is up to ₹60,000 for resident individuals with total income up to ₹12 lakh. Under the old regime, the rebate is ₹12,500 for income up to ₹5 lakh. Sec 89 salary arrears relief, Sec 90 DTAA bilateral relief and Sec 91 unilateral relief are also carried into Chapter IX. Until the exact section number in Chapter IX is confirmed, cite as “the rebate provision in Chapter IX of the 2025 Act (corresponding to Sec 87A of the 1961 Act)”.
Special provisions — Sec 92–115 → Chapters X, XI, XIII
Transfer pricing (Sec 92–92F), thin capitalisation (Sec 94B), GAAR (Sec 95–102), concessional corporate regimes (Sec 115BAA, 115BAB), MAT (Sec 115JB), AMT (Sec 115JC), special rate on LTCG (Sec 112, 112A), securities transaction tax provisions and presumptive regimes are distributed across Chapters X, XI and XIII of the 2025 Act.
Return filing — Sec 139 → Chapter XV
Sec 139(1) original return, Sec 139(3) loss return, Sec 139(4) belated return, Sec 139(5) revised return, Sec 139(8A) updated return and Sec 139(9) defective return provisions all sit in Chapter XV of the 2025 Act. The updated return window is extended from 24 months to 48 months with additional tax scaling 25% / 50% / 60% / 70%.
Assessment and reassessment — Sec 143, 144, 147, 148 → Chapter XVI
| 1961 Act | Concept | 2025 Act |
|---|---|---|
| Sec 143(1) | Summary intimation | Chapter XVI |
| Sec 143(2) / 143(3) | Regular assessment (faceless default) | Chapter XVI |
| Sec 144 | Best judgement | Chapter XVI |
| Sec 144B | Faceless assessment (now statutory default) | Chapter XVI |
| Sec 147 / 148 / 148A | Reassessment of escaped income | Chapter XVI (3-year / 10-year bands) |
| Sec 153 | Time limit for assessment (12 months from end of tax year in which return filed) | Chapter XVI |
TDS and TCS — Sec 192–206C → Chapter XIX
| Old section | Nature | 2025 Act location | Rate |
|---|---|---|---|
| 192 | Salary | Chapter XIX | Slab |
| 193 | Interest on securities | Chapter XIX | 10% |
| 194 | Dividend (₹10,000 threshold) | Chapter XIX | 10% |
| 194A | Interest (non-bank) | Chapter XIX | 2% (bank 10%) |
| 194C | Contractor | Chapter XIX | 1% / 2% |
| 194H | Commission / brokerage | Chapter XIX | 2% (cut from 5%) |
| 194I | Rent plant / machinery | Chapter XIX | 2% |
| 194I | Rent land / building | Chapter XIX | 10% |
| 194IB | Rent by individual (non-audit) | Chapter XIX | 2% (cut from 5%) |
| 194J | Professional / technical fees | Chapter XIX | 2% technical / 10% professional |
| 194Q | Purchase of goods > ₹50 lakh | Chapter XIX | 0.1% |
| 194R | Benefit / perquisite in business | Chapter XIX | 10% |
| 194S | VDA transfer | Chapter XIX | 1% |
| 194T (new) | Firm / LLP to partners | Chapter XIX | 10% |
| 206AA / 206AB | Higher TDS — non-filer / non-PAN | Chapter XIX | Higher of 2× rate or 5% |
| 206C | TCS — LRS, tour packages | Chapter XIX | Rationalised |
Appeals and dispute resolution — Sec 246A–262 → Chapter XVIII
| 1961 Act | Concept | 2025 Act |
|---|---|---|
| Sec 246A | First appeal — CIT(A) | Chapter XVIII |
| Sec 253 | Appeal to ITAT | Chapter XVIII |
| Sec 260A | Appeal to High Court | Chapter XVIII |
| Sec 261 | Appeal to Supreme Court | Chapter XVIII |
| Sec 245MA | e-DRC | Chapter XVIII |
| Sec 263 / 264 | Revision | Chapter XVIII |
| Sec 245N–245V | Board for Advance Rulings | Chapter XVIII |
Penalties and prosecution — Sec 270A–280 → Chapters XXI and XXII
| 1961 Act | Concept | 2025 Act |
|---|---|---|
| Sec 270A | Under-reporting (50%) / Misreporting (200%) | Chapter XXI |
| Sec 271A | Books not maintained — ₹25,000 | Chapter XXI |
| Sec 271B | Audit default — 0.5% of turnover | Chapter XXI |
| Sec 271D / 271E | Cash loan / deposit > ₹20,000 — 100% of loan | Chapter XXI |
| Sec 234F | Late filing fee — ₹5,000 / ₹1,000 | Chapter XXI |
| Sec 276C / 277 | Prosecution for wilful evasion / false verification | Chapter XXII |
| Sec 276CC | Failure to file return — prosecution | Chapter XXII |
Cross-links to related articles
- Income-tax Act, 2025 — Complete Guide
- Income-tax Act, 2025 vs 1961 — Transition Guide
- Transitional Provisions — Losses, Depreciation and MAT Credit
- New Tax Regime Slabs and Rebate
- Capital Gains Tax under the 2025 Act
- TDS Rate Chart under the 2025 Act
Expert Insight
CA V. Viswanathan: I am deliberately conservative with section-number mapping in this article, and I want to explain why. When you build a mapping table that pins a specific new section number to every old section, you create a high-confidence reference that clients and junior staff will rely on. If any single entry is wrong, it becomes a cascading error across every client letter, every working paper and every appeal memo that copies from that reference. In the first tax year of a brand-new Act, the prudent approach is to pin the chapter correctly (which I have done), confirm the policy and rate (which I have done), and either pin the specific section number where the enacted PDF confirms it or expressly flag uncertainty. I have not seen a comprehensive, authoritative section-wise mapping circular from the CBDT as of April 2026. Until that is available, I recommend practitioners cite by chapter and topic with a parenthetical reference to the 1961 Act section number. A citation like “the rebate provision in Chapter IX of the Income-tax Act, 2025 (corresponding to Sec 87A of the repealed Income-tax Act, 1961)” is safer, more professional and will never be wrong even if the eventual CBDT mapping reveals a different specific section number. When the CBDT circular appears, we will update this mapping table. In the meantime, treat every cell in the tables above as a working reference, not a final citation.
Key Takeaways
- The 2025 Act renumbers every provision of the 1961 Act; chapter architecture is largely preserved.
- 23 chapters, 536 sections, 16 schedules — the section count is higher, not lower, than the 1961 Act’s 298.
- Previous year / assessment year are replaced by a single “tax year” in Chapter I definitions.
- Five heads sit in Chapter IV; deductions in Chapter VIII; rebates and DTAA relief in Chapter IX.
- TDS provisions are consolidated in Chapter XIX with rate cuts on commission, rent and non-bank interest to 2%.
- Assessment, faceless procedure and reassessment in Chapter XVI; appeals and ADR in Chapter XVIII.
- Penalties are consolidated in Chapter XXI with substantially preserved rates and cleaner drafting.
- Where an exact section number is not yet verified, cite by chapter and topic — this is the safer approach.
- For pre-1-April-2026 events, continue citing the 1961 Act. For post-commencement events, cite the 2025 Act.
- A CBDT consolidated mapping circular is expected; update client templates when published.
Frequently Asked Questions
Why are section numbers different between the 1961 Act and the 2025 Act?
The 2025 Act is a clean-sheet re-enactment. Parliament renumbered every provision into 23 chapters and 536 sections to avoid the A-Z lettered inserts that had accumulated in the 1961 Act over sixty years. The underlying concepts are substantially preserved but the numbering is new.
Is there an official mapping table published by CBDT?
As of April 2026 a comprehensive statutory mapping table has not been published. Mappings in this article are built from chapter-wise reading of the enacted PDF. Cross-check critical citations before quoting in a binding document.
Which chapter contains the charging section equivalent to Sec 4 of the 1961 Act?
Chapter II (Basis of Charge) of the 2025 Act. It also houses the scope of total income, residence tests and deemed accrual / receipt rules — covering the Sec 4 to Sec 9 range of the 1961 Act.
Where are the five heads of income in the 2025 Act?
All five heads sit in Chapter IV (Computation of Total Income). Computation machinery has been redrafted into numbered sub-sections with plain English, but the substance is preserved from the 1961 Act.
Where are Chapter VI-A deductions in the 2025 Act?
Chapter VIII (Deductions). Under the new regime only a short list is available — standard deduction ₹75,000, employer NPS 14%, family pension ₹25,000, Agniveer Corpus. Sec 80C, 80D, 80G etc. continue only under the old regime.
Where are TDS provisions in the 2025 Act?
Chapter XIX (Collection and Recovery of Tax). Practitioners continue to use the old section labels (192, 194A, 194C, 194H, 194I, 194J, 194Q, 194R, 194S) as shorthand for the 2025 Act equivalents. A new equivalent of Sec 194T applies 10% TDS on firm / LLP payments to partners.
Where is Sec 87A rebate in the 2025 Act?
The Sec 87A-equivalent rebate sits in Chapter IX (Rebates and Reliefs). The exact section number in Chapter IX has not been confirmed in a public CBDT circular as of April 2026, so cite as “the rebate provision in Chapter IX of the 2025 Act” pending formal confirmation.
Where is the penalty grid in the 2025 Act?
Chapter XXI (Penalties) consolidates the scattered Sec 271-series of the 1961 Act. Under-reporting 50%, misreporting 200%, late fee ₹5,000 / ₹1,000, books ₹25,000, audit default 0.5% of turnover up to ₹1,50,000 — all in one chapter.
Where are appeal provisions in the 2025 Act?
Chapter XVIII (Appeals, Revisions and Alternate Dispute Resolutions) — CIT(A) / JCIT(A) first appeal, ITAT second appeal, High Court on substantial questions of law, Supreme Court further appeal. e-DRC and Board for Advance Rulings are retained.
Is Sec 80-IAC startup tax holiday continued under the 2025 Act?
Yes — retained in Chapter VIII with extended sunset, consistent with Budget 2025. DPIIT recognition, turnover cap and the three-out-of-ten-year election are preserved. Check the enacted text for the exact eligibility window.
What about Sec 54 / 54F capital gains exemption?
Retained in Chapter IV of the 2025 Act. The ₹10 crore cap introduced by Finance Act, 2023 continues. Cite the 2025 Act Capital Gains computation chapter equivalent rather than the old Sec 54 number for post-commencement transactions.
How should I cite the 2025 Act in a return submission or appeal memo?
Cite as “Section X of the Income-tax Act, 2025 (30 of 2025), as amended by the Finance Act, 2026”. Where the section number is not yet pinned, cite by chapter and topic with a parenthetical reference to the corresponding 1961 Act section.
Does the 2025 Act have fewer sections than the 1961 Act?
No. 536 vs 298. The higher section count is a drafting choice — long provisos have been split into numbered sub-sections. The Act is linguistically simpler but not numerically shorter.
Are Sec 2 definitions of the 1961 Act carried forward?
Yes. Core definitions — assessee, person, income, total income, company, capital asset, transfer, virtual digital asset — are preserved in Chapter I (Preliminary) of the 2025 Act with minor drafting cleanups.
Where do I find the rates that used to be in the First Schedule of the Finance Act?
Rate schedules are split between the 2025 Act’s schedules and the annual Finance Act. Slab rates for tax year 2026-27 were introduced by the Finance Act, 2026 amendment. Cite as “rates under the Income-tax Act, 2025 as amended by the Finance Act, 2026”.
Need help citing the 2025 Act in a submission? Speak to CA V. Viswanathan and the Virtual Auditor team. Contact us or call +91 99622 60333.