INCOME TAX Act 1961 vs 2025 Section wise Table

By | March 1, 2026
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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