Income-tax Act 2025 Translator: the new section, form or rule for the one you know.
From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act, and nearly every section, rule and form number changed. Type one reference, or paste a whole notice, Form 16 or article, and each old reference is converted to the new one.
1,943 mappings from the Income Tax Department’s table · reviewed by the department 28 Sept 2026
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Most looked up
The sections people ask about most.
Old section on the left, its place in the 2025 Act on the right, and the tool on this site that works with it.
| Income-tax Act, 1961 | Income-tax Act, 2025 | Tool |
|---|---|---|
| 80CDeduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc | Section 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc | Income tax calculator |
| 80CCDDeduction in respect of contribution to pension scheme of Central Government | Section 124 Deduction in respect of employer contribution to pension scheme of Central Government | Income tax calculator |
| 80DDeduction in respect of health insurance premia | Section 126 Deduction in respect of health insurance premia | Income tax calculator |
| 80GDeduction in respect of donations to certain funds, charitable institutions, etc | Section 133 Deduction in respect of donations to certain funds, charitable institutions, etc | Income tax calculator |
| 80TTADeduction in respect of interest on deposits in savings account | Section 153 Deduction for Interest on Deposits | Income tax calculator |
| 87ARebate of income-tax in case of certain individuals | Section 156 Rebate of income-tax in case of certain individuals | Income tax calculator |
| 115BACTax on income of individuals, Hindu undivided family and others | Section 202 New tax regime for individuals, Hindu undivided family and others | Income tax calculator |
| 10(13A)House Rent Allowance | Schedule III(11) Any special allowance from employer | HRA exemption calculator |
| 10(10D)Any sum received under a life insurance policy | Schedule II(2) Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy | |
| 16Deductions from salaries | Section 19 Deductions from salaries | Income tax calculator |
| 24Deductions from income from house property | Section 22 Deductions from income from house property | Income tax calculator |
| 44ADSpecial provision for computing profits and gains of business other than cruise shipping on presumptive basis | Section 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents | Business Tax Decision Engine |
| 44ADASpecial provision for computing profits and gains of profession on presumptive basis | Section 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents | Business Tax Decision Engine |
| 44ABAudit of accounts of certain persons carrying on business or profession | Section 63 Tax audit | Business Tax Decision Engine |
| 43BCertain deductions to be only on actual payment | Section 37 Certain deductions allowed on actual payment basis only | |
| 45Capital gains | Section 67 Capital Gains | Capital gains calculator |
| 54Profit on sale of property used for residence | Section 82 Profit on sale of property used for residence | Capital gains calculator |
| 54FCapital gain on transfer of certain capital assets not to be charged in case of investment in residential house | Section 86 Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house | Capital gains calculator |
| 111ATax on short-term capital gains in certain cases | Section 196 Tax on short-term capital gains in certain cases | Capital gains calculator |
| 112ATax on long-term capital gains in certain cases | Section 198 Tax on long-term capital gains in certain cases | Capital gains calculator |
| 139Return of income | Section 263 Return of income | Compliance Calendar |
| 143Assessment | Section 270 Assessment | Decision Engine: a tax notice |
| 148Issue of notice where income has escaped assessment | Section 280 Issue of notice where income has escaped assessment | Decision Engine: a tax notice |
| 154Rectification of mistake | Section 287 Rectification of mistake | Decision Engine: a tax notice |
| 192Salary | Section 392 Salary and accumulated balance due to an employee | TDS calculator |
| 194AInterest other than “Interest on securities” | Section 393 Tax to be deducted at source | TDS calculator |
| 194CPayments to contractors | Section 393 Tax to be deducted at source | TDS calculator |
| 194HCommission or brokerage | Section 393 Tax to be deducted at source | TDS calculator |
| 194-IRent | Section 393 Tax to be deducted at source | TDS calculator |
| 194-IAPayment on transfer of certain immovable property other than agricultural land | Section 393 Tax to be deducted at source | TDS calculator |
| 194JFees for professional or technical services | Section 393 Tax to be deducted at source | TDS calculator |
| 194QDeduction of tax at source on payment of certain sum for purchase of goods | Section 393 Tax to be deducted at source | TDS calculator |
| 195Other sums | Section 393 Tax to be deducted at source | TDS calculator |
| 206CProfits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc | Section 394 Collection of tax at source | |
| 234AInterest for defaults in furnishing return of income | Section 423 Interest for defaults in furnishing return of income | Advance tax planner |
| 234BInterest for defaults in payment of advance tax | Section 424 Interest for defaults in payment of advance tax | Advance tax planner |
| 234CInterest for deferment of advance tax | Section 425 Interest for deferment of advance tax | Advance tax planner |
| 234FFee for default in furnishing return of income | Section 428 Fee for default in furnishing return of income | Compliance Calendar |
Forms
| Old form | New form |
|---|---|
| Form 16Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary paid to an employee under section 192 or pension or interest income of specified senior citizen under section 194P | Form 130 Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) |
| Form 16ACertificate under section 203 of the Income-tax Act, 1961 for tax deducted at source | Form 131 Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) |
| Form 26ASAnnual Information Statement | Form 168 Annual Information Statement |
| Form 15GDeclaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax | Form 121 Declaration under section 393(6) for receipt of certain incomes without deduction of tax |
| Form 15HDeclaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax | Form 121 Declaration under section 393(6) for receipt of certain incomes without deduction of tax |
| Form 12BBStatement showing particulars of claims by an employee for deduction of tax under section 192 | Form 124 Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) |
| Form 10EForm for furnishing particulars of income under section 192(2A) for the year ending 31st March, 20... for claiming relief under 1[section 89] by a Government servant or an employee in a [company, co-operative society, local authority, university | Form 39 Form for claiming relief under section 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension |
| Form 67Statement of income from a country or specified territory outside India and Foreign Tax Credit | Form 44 Statement of income from a country or region outside India and Foreign Tax Credit |
| Form 3CDStatement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 | Form 26 Audit report and Statement of particulars required to be furnished under section 63 |
| Form 26QBChallan-cum-statement of deduction of tax under section 194-IA | Form 141 Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)] |
| Form 15CAInformation to be furnished for payments to a non-resident not being a company, or to a foreign company | Form 145 Information to be furnished for payments to a non-resident not being a company, or to a foreign company |
| Form 15CBCertificate of an accountant | Form 146 Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company |
The full lists
Every section, form and rule.
Each list prints every row of the department’s table and can be searched.
Reading an answer
What the result tells you, and what it does not.
- One old section can become several. The provision that carries the rule is shown first. Where a section’s definitions moved to section 2, or its explanations to an “Interpretation” section, those are listed under “Also touches”.
- Sub-sections are not mapped. The department maps whole sections, except sections 2 and 10, which it maps clause by clause. For 139(5) or 143(1) the tool gives the new section; the sub-section has to be found by reading it.
- Some provisions were dropped. 266 rows have no counterpart in the 2025 Act. The tool says so instead of offering the nearest match.
- The year decides the Act. Income of tax year 2026-27 onwards falls under the 2025 Act. A return, notice or appeal for an earlier year stays under the 1961 Act, with its old numbers. The department explains the overlap in its FAQs on interplay and transition.
- A number is not the law. The tool converts the reference. It does not compare the wording, so read the new section before acting on it.
Where it comes from
The source, and how it was checked.
- Every row is the department’s. The 1,943 rows are those of the Income Tax Department’s own utility: 1,368 for the Act, 363 for the rules and 212 for the forms. None was added, edited or inferred.
- Checked against a second source. The section rows were compared with the mapping table published by the Institute of Chartered Accountants of India. Of 517 sections of the 2025 Act read from it, 491 name exactly the same 1961 sections and 18 name fewer. The remaining 8, mostly in the chapter on non-profit organisations, differ; the department’s row is the one shown.
- Forms checked against the e-filing portal. The form numbers were compared with the portal’s own Form Mapping Guide, and agree.
- “Principal” is this site’s reading aid. Which of several provisions comes first is decided here, from the headings. For 13 sections that could not be settled safely, and every provision is shown without a first.
Source: Utility to check provisions of Income-tax Act, 1961 vis-a-vis Income-tax Act, 2025, Income Tax Department, Government of India (Central Board of Direct Taxes). The department last reviewed it on 28 Sept 2026. Headings are printed as the department gives them.
Questions
Frequently asked.
What is the new section for 80C?
Section 80C of the 1961 Act is section 123 of the Income-tax Act, 2025. The list of investments and payments that qualify moved to Schedule XV.
What is Form 16 called now?
Form 16 is Form 130 under the Income-tax Rules, 2026, and Form 26AS is Form 168. For salary paid up to 31 March 2026 the employer still issues Form 16.
Which section replaced 194J, 194C and the other TDS sections?
Almost every TDS section from 193 to 196D is now one section, 393, which sets out the payments, rates and thresholds in tables. TDS on salary is section 392 and tax collected at source is section 394.
From when do the new section numbers apply?
The Income-tax Act, 2025 came into force on 1 April 2026 and applies to income of tax year 2026-27 onwards. Returns, notices, assessments and appeals for earlier years continue under the 1961 Act and its section numbers.
Did the tax change when the number changed?
The renumbering did not by itself change what is taxed or the rate. Rates and limits are set by the Finance Act each year. This tool converts the reference; it does not say whether the wording inside the section changed, so read the new section before relying on it.
Is the text I paste stored or sent anywhere?
No. The conversion runs in your browser. Nothing you type or paste is sent to this site or to anyone else, and nothing is saved.
A reference tool, not advice on your own case. The Act and the rules themselves are on the department’s website.