The Master Section Number Mapping Table: Income Tax Act 1961 to Income Tax Act 2025 — Every Professional’s Essential Reference
Quick Summary Box
| Category | Old Act (1961) | New Act (2025) | Change Type |
|---|---|---|---|
| TDS on Salary | Section 192 | Section 392 | Renumbered |
| TDS (Non-salary) | Sections 193–194T (60+ sections) | Section 393 | Consolidated |
| TCS | Section 206C | Section 394 | Renumbered |
| Deduction — 80C | Section 80C | Section 123 | Renumbered + consolidated |
| Deduction — 80D | Section 80D | Section 124 | Renumbered |
| Tax Audit | Section 44AB | Section 63 | Renumbered |
| Reassessment | Sections 147/148/148A | Sections 279/280/281 | Renumbered |
| Return Filing | Section 139 | Section 263 | Renumbered |
| Penalty — under-reporting | Section 270A | Section 295 | Renumbered |
| Penalty — concealment | Section 271(1)(c) | Not applicable (old AYs) | Defunct for new Act |
| Exemptions (Section 10) | Section 10 (50+ clauses) | Schedule II | Restructured |
| New Tax Regime | Section 115BAC | Section 202 | Renumbered |
| ITR-U (Updated Return) | Section 139(8A) | Section 263 (extended) | Enhanced — 48 months |
Income Tax Act 2025 Section Numbers — Complete Mapping Table: Old Section 1961 to New Section 2025 (TDS, Deductions, Reassessment, Penalties, Returns)
From 01 April 2026, every familiar section number in Indian income tax law has changed. Section 80C is now Section 123. Section 192 (TDS on salary) is now Section 392. Section 148A (reassessment procedure) is now Section 281. The content and substance of these provisions are largely unchanged — but the numbers are different.
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