What is the Income-tax Act, 2025 and when did it come into effect?

The 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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 Income-tax Act, 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 Income-tax Act, 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 Income-tax Act, 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 the Income-tax Act, 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 Income-tax Act 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 Income-tax Act, 2025 equivalents.

Income-Tax Forms · 100% free

Income-Tax Department Forms — 188 Free Editable Formats

The statutory Income-Tax and Wealth-Tax form set — audit reports, TDS/TCS returns, appeals, applications and declarations.

One ZIP with 188 files (2.7 MB) in RTF, DOCX format. Open them in Microsoft Word, Google Docs, LibreOffice or any PDF reader, fill in your details, and you are done.

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What’s inside

1FORM NO. IOCCAD.rtf
1FORM NO. IOCCAD.rtf.docx
Application for information under section 42B of the Wealth-tax Act, 1957.rtf
Application for registration of a firm for the purposes of the Income-tax Act, 1961.rtf
Application for registration of charitable or religious trust or institution UNDER SECTION 12 A(a) OF INCOME TAX ACT 1961.rtf
Audit Report under section 80HH of the Income-tax Act, 1961.rtf
Audit Report under section 80HHA of the Income-tax Act, 1961.rtf
Audit Report under section 80J of the Income-tax Act, 1961.rtf
Audit report under section 80HHBA of the income-tax Act, 1961.rtf
Certificate of foreign inward remittance.rtf
Declaration under section 184(7) of the Income-tax Act, 1961, for continuation of registration.rtf
Declaration under section 18C(1) of the Wealth-tax Act, 1957.rtf

…and 176 more files in the same ZIP.

These are official forms published by the relevant government department or registry, reproduced here for convenience. Forms are amended from time to time — check the department’s current version before you file, and have a qualified advocate or chartered accountant review anything you sign. This is not legal or tax advice.