Reference Tool • Income-tax Act Section Mapping
IT Act 2025 <-> 1961
A clean searchable reference for comparing new Income-tax Act, 2025 sections and provisions with their earlier Income-tax Act, 1961 equivalents. Search by section number, keyword, old section, new section, or topic.
Quick compliance reference
Use this page as a website resource section for clients, businesses, tax professionals, and taxpayers. Always verify final legal position with official gazette notifications before relying on any section mapping.
298+
Sections remapped & simplified
23
Chapters reorganized
45
Redundant provisions omitted
Searchable Mapping Table
Filter Income Tax Act sections, heads of income, and revised provisions instantly.
| Income-tax Act, 1961 (Legacy Sections) | Income-tax Act, 2025 (New Framework Sections) |
|---|---|
| Chapter I & II: Preliminary, Definitions & Basis of Charge | |
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Section 2
Definitions Framework
Contains 47+ sub-definitions including Assessee, Assessment Year, Capital Asset, Person, and Income.
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Section 2 (Consolidated)
Streamlined Definitions
Alphabetically re-indexed plain-language definitions with explicit inclusions for Virtual Digital Assets (VDAs).
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Section 4 & 5
Charge of Tax & Scope of Total Income
Establishes tax charge based on previous year's total income according to residential status (ROR, RNOR, NR).
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Section 3 & 4
Tax Basis & Financial Tax Year
Replaces 'Previous Year' terminology uniformly with 'Financial Tax Year' while retaining core residency thresholds.
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Section 10
Exemptions / Incomes Exempt from Tax
Exceeds 50 individual clauses covering Agricultural Income, Gratuity, HRA, Leave Encashment, and Exempt Trust Income.
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Section 8 & Schedule A
Rationalized Exemptions Code
Consolidated into structured tables with standardized limits and simplified documentation requirements.
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| Chapter IV: Heads of Income (Salaries, House Property, PGBP, Capital Gains) | |
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Section 15, 16, 17
Salaries, Deductions & Perquisites
Computation of Salary, Standard Deduction, Entertainment Allowance, Professional Tax, and valuation of perquisites.
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Section 11 to 14
Income from Employment
Standard Deduction embedded directly into baseline tax computation tables with simplified perquisite valuation rules.
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Section 22 to 27
Income from House Property
Annual Value calculation, 30% standard deduction, Municipal tax deductions, and Interest on Borrowed Capital (Sec 24b).
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Section 18 to 21
Real Estate & Property Income
Simplifies gross annual value to actual net rent realized; unifies self-occupied and let-out property interest deductions.
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Section 28 to 44DB
Profits and Gains of Business or Profession (PGBP)
Allowed expenditure rules, block depreciation, disallowances (40a), and Presumptive Taxation under 44AD / 44ADA.
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Section 25 to 42
Business & Professional Profits
Unified expense allowance regime, updated digital transaction presumptive limits, and streamlined disallowance lists.
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Section 45 to 55A
Capital Gains
Multiple holding period tiers (12, 24, 36 months) distinguishing Short-Term vs Long-Term gains and rollover exemption conditions.
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Section 48 to 58
Capital Gains & Asset Realization
Harmonized into 2 uniform holding periods (12 months for listed securities, 24 months for all other assets).
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| Returns, Assessment Procedures & Reassessment | |
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Section 139
Return of Income & Filing Timelines
Original return (139(1)), Belated return (139(4)), Revised return (139(5)), and Updated Return (139(8A)).
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Section 101 to 105
Tax Return & Revision Framework
Single digital portal interface integrated with pre-filled AIS data and unified window for return revisions.
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Section 143(1) & 143(3)
Assessment & Scrutiny Assessment
Summary processing under 143(1) and Faceless Scrutiny Assessment under 143(3) via National Faceless Assessment Centre.
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Section 120 to 125
Faceless Audit & Assessment Scheme
Risk-based automated case selection system with strict statutory 9-month completion deadline from tax year end.
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| Deduction of Tax at Source (TDS), Appeals & Penalties | |
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Section 192 to 206C
TDS / TCS Multi-Section Regime
Over 35 distinct sections with varying thresholds and deduction rates (194C, 194J, 194H, 194I, 194Q).
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Chapter XVII (Consolidated)
Unified TDS Code
TDS provisions merged into 4 standardized rate slabs (1%, 2%, 5%, 20%) with higher compliance thresholds.
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Section 246A to 262
Appeals & Dispute Resolution
First appeal before JCIT(A) / CIT(A), ITAT, High Court, and Supreme Court litigation framework.
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Section 180 to 195
Fast-Track E-Appeals System
Expanded Dispute Resolution Committee (DRC) mandate and automated e-Appeals disposal system.
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