India’s Bridge Between
ITA 1961 and DTC 2025
Built for CAs, Tax Lawyers, Law Students, and every Indian taxpayer navigating the most significant overhaul of direct tax law in six decades.
Our Mission
The Income Tax Act, 1961stood for over six decades as the bedrock of India’s direct taxation framework. With the enactment of the Income Tax Act, 2025(effective April 1, 2026), India’s tax landscape has undergone its most transformative change in living memory. Sections have been renumbered. Provisions have been merged, split, or entirely deleted. Decades of familiar case law now references sections that no longer exist in the new code.
ITA 1961 to 2025 was built to be the definitive digital bridge for this transition. We convert six decades of complex tax legislation into a searchable, cross-referenced, professionally verified database — so that no CA, lawyer, student, or taxpayer is left navigating this maze alone.
Why Tax Professionals Choose Us
500+ Sections Mapped
Every active, amended, sunset, and deleted section from the ITA 1961 tracked and mapped to its DTC 2025 equivalent.
Instant Search
Type an old section number and instantly see its new equivalent, status (active/deleted/merged), and key changes.
CBDT Verified Logic
Our mappings are cross-referenced with official Finance Acts and CBDT circulars for maximum accuracy.
Tax Academy Blog
Deep-dive articles for NRIs, Creators, Corporate Lawyers, and common taxpayers navigating the new tax regime.
Always Updated
We track every Finance Act, CBDT notification, and major tribunal ruling to keep our database current.
Free Forever (Core)
The core section search tool will always be free for the entire Indian tax and legal community.
Why We Built This
The idea was born out of a genuine professional necessity. Tax practitioners regularly find themselves referencing old case laws that cite sections which no longer exist in the new code, or have been completely restructured with different numbering and scope.
Whether it is tracking the evolution of Section 80C, understanding the sunset of historical tax holidays like Section 80-IA, or adapting to the new Faceless Assessment regime — manual cross-referencing is extremely error-prone and time-consuming.
We built a digital bridge. Every data point has been mapped with a “fine-tooth comb” approach, cross-referenced with official Finance Act texts and CBDT circulars, to ensure maximum accuracy and practical utility for professionals who cannot afford to get it wrong.
Who We Serve
Chartered Accountants & Auditors
Quick reference during assessments, audits, and client advisories.
Lawyers & Legal Counsel
Connect old tribunal judgments with new statutory sections seamlessly.
Law & Commerce Students
Understand India's tax evolution without getting lost in outdated textbooks.
General Taxpayers
Simplified mappings for sections that affect personal finances like 80C, HRA, TDS.
Corporate Finance Teams
Track how DTC 2025 impacts transfer pricing, MAT, and advance tax rules.
NRIs & Global Professionals
Navigate DTAA implications and NRI-specific section changes with clarity.
Data Integrity & Our Commitment
Every section mapping on ITA1961to2025.in is compiled with reference to official Finance Acts, the Bare Act text of the Income Tax Act 2025, and CBDT Gazette notifications. We clearly mark sections as Active, Deleted, or Merged/Renumbered so professionals can navigate legacy case laws with full awareness.
Free to use. No account required. Updated for ITA 2025.