What is the Direct Tax Code 2025 and when did it come into effect?

The Direct Tax Code 2025 (Income Tax Act 2025) replaced the Income Tax Act 1961 from April 1, 2026. It simplifies the entire direct tax framework, renumbers sections, removes redundancies, and modernizes taxation for India.

Is the Income Tax Act 1961 still valid after April 2026?

The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026. However, all assessments, appeals, and proceedings for periods before April 1, 2026 continue under the old ITA 1961 rules.

What is the new section number for Section 80C in Income Tax Act 2025?

Section 80C of the ITA 1961 maps to Section 123 of the Direct Tax Code 2025. Deductions for LIC premiums, PPF, ELSS, EPF, and home loan principal repayment continue under the new act.

What is the new section for TDS on professional fees (194J)?

Section 194J (TDS on professional and technical services) of the old Income Tax Act 1961 has been renumbered in the Direct Tax Code 2025. Use our free converter at ita1961to2025.in to find the exact new section number instantly.

How do I convert old income tax section numbers to new 2025 numbers?

Visit ita1961to2025.in and use the free section search tool. Type any old ITA 1961 section number (e.g., 80C, 194J, 139) and instantly see the new DTC 2025 equivalent, its status, and key changes.

Is the ITA 1961 to 2025 mapping tool free for CAs and tax professionals?

Yes, completely free. The section mapper, comparison cheat sheet, PDF download, and Tax Academy blog are all free for Chartered Accountants, tax lawyers, law students, and taxpayers.

Which sections were completely deleted in the new Income Tax Act 2025?

Several redundant and overlapping sections from ITA 1961 were not carried into DTC 2025. Use our free converter — each section is marked as Retained, Modified, or Deleted so you can quickly check any section's status.

Can I download the ITA 1961 to DTC 2025 comparison as a PDF?

Yes! Visit the Comparison page at ita1961to2025.in/comparison to download a free cheat sheet PDF showing side-by-side mapping of key ITA 1961 sections to their DTC 2025 equivalents.

Tax Calculators

Free Indian tax calculators — all in one place

HRA, Old vs New regime, TDS, Capital Gains, 80C, NRI — updated for FY 2025-26 and the new Direct Tax Code 2025. Live calculators powered by our sister site TaxNexus Pro.

HRA Exemption

Compute the tax-free portion of your House Rent Allowance under the old tax regime.

Free · No card · Updated DTC 2025

Old vs New Regime

Compare tax liability under both regimes for FY 2025-26 and pick whichever saves you more.

Free · No card · Updated DTC 2025

TDS Calculator

Calculate TDS on salary, professional fees, rent, contractor payments, and commission under the new TDS sections of Income Tax Act 2025.

Free · No card · Updated DTC 2025

Capital Gains

Calculate long-term and short-term capital gains tax on shares, mutual funds, property, and gold under current tax rules.

Free · No card · Updated DTC 2025

Section 80C

Plan your ₹1.5 lakh Section 80C investment across LIC, PPF, ELSS, EPF, home loan principal, and more.

Free · No card · Updated DTC 2025

NRI Tax

Estimate your Indian tax liability as an NRI on rent, interest, capital gains, and other India-sourced income.

Free · No card · Updated DTC 2025

Why use these calculators?

Updated for DTC 2025

All calculators reflect the latest Income-tax Act 2025 (effective 1 April 2026) — new section numbers, new TDS consolidation, latest rates.

Browser-only, privacy-first

The live tools at TaxNexus Pro run entirely in your browser. Your salary, PAN, and investment data never touch a server.

Linked to source sections

Each calculator references the exact ITA 1961 and DTC 2025 sections it implements — so you can verify the logic against the bare act.

40+ tax tools live at our sister site

Use the actual calculators →

These landing pages explain the concept. The live, interactive tools live at TaxNexus Pro.

Explore Tools