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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Reference compilation · PDF

Income-tax Act, 1961 → 2025 — Complete Section Mapping

Every section of the Income-tax Act, 1961 traced into the 2025 Act — which survived, which were omitted, and what changed.

Sections mapped: 472
Carried into the 2025 Act: 338
Omitted: 134
Chapters covered: 48
Format: 36-page PDF

What is inside

Ordered by the old section number — what appears on existing assessments, notices and audit reports.
Each row marked Retained, Modified or Omitted, so nothing is left ambiguous.
The specific changes per section, with an impact note — not a bare number-to-number table.
Schedules mapped too, including the provident-fund and recovery schedules that moved.

Worth saying plainly: this mapping is free to read on this site, page by page. What you are paying for is the compiled version — all 472 entries in one searchable, printable file that works offline. If that is not useful to you, please use the site instead.

₹99 one-time · instant download

Buy the PDF — ₹99 Read the free 3-page sample first →

Who this is for

Mainly CA and CS students, and practitioners who need the old-to-new trail while the two Acts overlap. It is a lookup reference, not a textbook.

This is a reference compilation, not professional advice, and not a substitute for the bare Act. Verify the current text before relying on any entry in a filing or in court. Single-user licence — please do not redistribute. Compiled by Avneet Kumar Singla (CA Inter, ICAI).

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