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INCOME TAX Act 1961 vs 2025 Section wise Table

Based on the comprehensive excerpts provided from both the Income-tax Act, 1961 (as amended by Finance Act, 2025) and the Income-tax Act, 2025, here is the exhaustive section-mapping table.

1. Preliminary, Definitions & Basis of Charge

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 1	Short title, extent and commencement	Section 1
Section 2	Definitions	Section 2
Section 3	“Previous year” defined	Section 3 (Renamed to “Tax year”)
Section 4	Charge of income-tax	Section 4
Section 5	Scope of total income	Section 5
Section 6	Residence in India	Section 6
Section 7	Income deemed to be received	Section 7
Section 9	Income deemed to accrue or arise in India	Section 9
Section 9B	Income on receipt of capital asset or stock in trade by specified person from specified entity	Section 67(10) (Table: Sl. No. 10)

2. Exemptions & Trust Taxation

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 10	Incomes not included in total income	Section 11 & Schedules II to VII
Section 10A / 10AA / 10B / 10BA	Exemption for SEZ & export undertakings	Retained under Part C—Deductions
Section 11	Income from property held for charitable or religious purposes	Section 350 to 352 (Registered non-profit orgs)
Section 12	Income of trusts or institutions from contributions	Section 350 to 352
Section 12A / 12AA / 12AB / 12AC	Registration of trusts & institutions	Section 332
Section 13	Section 11 not to apply in certain cases	Section 352
Section 13A	Special provision relating to incomes of political parties	Section 12

3. Computation of Total Income (Heads of Income)

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 14	Heads of income	Section 13
Section 14A	Expenditure incurred on exempt income	Section 14
Section 15 / 16 / 17	Salaries / Deductions / “Salary” & “perquisite” defined	Section 17
Section 22	Income from house property	Section 20
Section 23	Annual value how determined	Section 21
Section 24 / 25 / 26 / 27	Reliefs, ownership definitions (House Property)	Sections 22 to 25
Section 28	Profits and gains of business or profession	Section 26
Section 29	Income from profits & gains of business, how computed	Section 27
Section 30	Rent, rates, taxes, repairs and insurance for buildings	Section 28
Section 32 / 32A / 32AB	Depreciation & Investment allowance/deposits	Section 33 / 34
Section 33 / 33A / 34	Development rebate & conditions	Section 34
Section 35	Expenditure on scientific research	Section 135 (Also Sec 45)
Section 35AD	Expenditure on specified business	Section 46
Section 35AC / 35CCA / 35D / 35DD	Amortisation & rural development	Integrated into business deductions
Section 36	Other deductions	Section 29
Section 37	General	Section 40
Section 38	Building, etc., partly used for business	Section 28(2)
Section 40 / 40A	Amounts not deductible	Section 41
Section 41	Profits chargeable to tax	Section 38
Section 42	Special provision for deductions (mineral oil)	Section 49
Section 43	Definitions relevant to profits & gains	Section 39
Section 44	Insurance business	Section 55
Section 44AA	Maintenance of accounts	Section 62
Section 44AB	Audit of accounts	Section 63
Section 44AD / 44B to 44BBD	Presumptive taxation / Special provisions	Section 61
Section 45	Capital gains	Section 67
Section 46 / 46A	Capital gains on liquidation / buy-back	Sections 68 & 69
Section 47	Transactions not regarded as transfer	Section 70
Section 47A	Withdrawal of exemption in certain cases	Section 71
Section 48	Mode of computation	Section 72
Section 49	Cost with reference to certain modes of acquisition	Section 73
Section 50 / 50A / 50AA to 50D	Special provisions for depreciable assets, MLDs, Slump Sale	Sections 74 to 80
Section 51	Advance money received	Section 81
Section 52 / 53	Consideration / Exemption for residential house	Omitted in old Act
Section 54 / 54A to 54H	Exemptions from capital gains	Sections 82 to 89
Section 55	Meaning of “cost of improvement/acquisition”	Section 90
Section 56	Income from other sources	Section 92
Section 57	Deductions	Section 93
Section 58	Amounts not deductible	Section 94
Section 59	Profits chargeable to tax	Section 95

4. Clubbing of Income & Unexplained Additions

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 60	Transfer of income where there is no transfer of assets	Section 96
Section 61	Revocable transfer of assets	Section 97
Section 62	Transfer irrevocable for a specified period	Section 97
Section 63	“Transfer” and “revocable transfer” defined	Section 98
Section 64	Income of individual to include income of spouse/minor	Section 99
Section 68 to 69D	Cash credits & Unexplained money/investments	Sections 102 to 105

5. Set Off and Carry Forward of Losses

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 70 / 71	Set off of losses	Sections 108 & 109
Section 71B	Carry forward of loss from house property	Section 111
Section 72	Carry forward and set off of business losses	Section 112
Section 72A / 72AA / 72AB	Accumulated loss in amalgamation / reorganisation	Sections 116 & 117
Section 73 / 73A	Losses in speculation / specified business	Sections 113 & 114
Section 74 / 74A	Activity of owning/maintaining race horses	Section 115
Section 78 / 79	Carry forward in case of change in constitution	Section 119

6. Deductions, Rebates, & Double Taxation Relief

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 80A to 80U	Deductions to be made in computing total income	Sections 122 to 149
Section 80C / 80CCC / 80CCD / 80CCE	Life insurance, PF, Pension, Limits	Sections 123 to 125 & Sch XV
Section 80G / 80GGA / 80GGB / 80GGC	Donations for charitable/scientific/political purposes	Sections 133 to 136
Section 80GG	Deductions in respect of rents paid	Section 134
Section 80-IA / 80-IB / 80LA / 80M	Industrial undertakings & inter-corporate dividends	Integrated into Chapter VIII
Section 87A	Rebate of income-tax in case of certain individuals	Section 156
Section 89	Relief when salary, etc., is paid in arrears	Section 157
Section 90 / 90A	Double Taxation Relief	Section 159
Section 91	Unilateral relief (Countries with no agreement)	Section 160

7. Transfer Pricing, GAAR & Special Tax Regimes

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 92 to 92F	Transfer Pricing / Arm’s Length Price / APA	Sections 163 to 171
Section 94 / 94A / 94B	Avoidance of tax / Limitation on interest	Section 177
Section 95 to 102	General Anti-Avoidance Rule (GAAR)	Sections 182 to 184
Section 104 to 109	Additional IT on undistributed profits	Omitted
Section 111 / 111A / 112 / 112A	Special rates on Capital Gains	Sections 196 to 198
Section 113 / 114	Tax on block assessment / Cases other than companies	Integrated into Special Provisions
Section 115A to 115AD	Tax on dividends, royalties, FIIs, etc.	Sections 207 to 210
Section 115BAA to 115BAE	Special domestic / individual & co-op tax regimes	Sections 200 to 204
Section 115JB / 115JC / 115JD	MAT & Alternate Minimum Tax (AMT)	Section 206
Section 115K to 115N	Special provisions relating to retail trade	Omitted
Section 115-O to 115TC	Dividend / Buy-back distribution taxes	Transitioned/Repealed
Section 115TD / 115TE	Tax on accreted income	Section 352
Section 115U / 115UB	Tax on venture capital / Investment funds	Sections 222 & 224
Section 115V to 115VY	Tonnage tax scheme	Section 228

8. Income-Tax Authorities, Assessment Procedure & Search

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 116 / 120 / 127 / 129 / 130	IT Authorities, Jurisdiction, Faceless Jurisdiction	Sections 236 to 245
Section 132 / 132A	Search and Seizure / Requisition	Sections 247 & 248
Section 133 / 133A / 133B / 133C / 134	Power to call for info / Survey / Faceless collection	Sections 253 & 254
Section 139 / 139A / 139B / 139C	Return of income / PAN / TRPs	Sections 262 & 263
Section 142 / 142B / 143 / 144 / 144B	Inquiry / Assessment / Faceless Assessment	Sections 268 to 272
Section 145	Method of accounting	Integrated into Computation
Section 147 / 148 / 149 / 150 / 151 / 151A	Income escaping assessment / Reassessment	Section 279
Section 153	Time limit for completion of assessment	Schedule Table (Assessment timelines)
Section 154 / 155 / 156 / 156A / 157	Rectification / Amendments / Notice of demand	Sections 287 to 289
Section 158BA to 158BI	Block assessment of search cases	Sections 292 to 294

9. TDS, TCS, Appeals, Penalties & Miscellaneous

Old Section (IT Act, 1961)	Heading in Old Act	New Section (IT Act, 2025)
Section 170A	Effect of order of tribunal	Transitional provisions
Section 192 to 196D	Tax Deducted at Source (TDS)	Sections 392 & 393
Section 206C / 206CA / 206CC	Tax Collected at Source (TCS)	Section 394
Section 222 / 226 / 231	Recovery of Tax / Faceless collection	Sections 413 & 416
Section 245	Set off of refunds	Integrated into Chapter
Section 245A to 245M	Settlement Commission	Transferred to Interim Boards
Section 245N to 245RR	Advance Rulings	Authority/Board for Advance Rulings
Section 246 / 252 / 253 / 254	Appeals / Appellate Tribunal	Sections 358 to 362
Section 263 / 264 / 264A / 264B	Revision of orders / Faceless revision	Section 287 (Partially)
Section 265	Tax to be paid notwithstanding reference	Retained in procedure
Section 269SS / 269T	Modes of taking/repaying loans	Sections 185 & 188
Section 269UH to 269UP	Transfer of Immovable Property	Transitional rules apply
Section 270A to 275	Penalties Imposable	Sections 441 to 465
Section 276 to 280	Offences and Prosecutions	Sections 476 to 486
Section 280ZA to 280ZE	Tax credit certificates	Omitted
Section 281	Certain transfers to be void	Section 499
Section 285A / 285BA / 285BAA	Statements of financial transactions / Crypto	Sections 508 to 510
Section 286	Furnishing of CbC Report	Section 511
Section 288	Appearance by authorised representative	Section 515
Section 288B	Rounding off	Section 516
Section 293B / 293C / 293D	Condone delays / Withdraw approvals	Integrated into general powers
Section 294	Act to have effect pending legislative provision	Section 530
Section 294A	Power to rescind exemption (Union territories)	Section 531
Section 296	Rules to be placed before Parliament	Section 534
Section 297	Repeals and savings	Section 536