Income-tax section finder: old section to new section
Every commonly used section of the Income-tax Act, 1961 with its number in the Income-tax Act, 2025, from 80C and 194J to 143(1) and 234B. Search, filter, download. Free, no sign-up.
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Type an old section, a new section, a form or a word such as HRA, crypto or rent. 167 provisions, checked against the Income Tax Department’s comparison utility.
| Income-tax Act, 1961 | Income-tax Act, 2025 | What it covers | Topic |
|---|---|---|---|
| 24(a) | 2222(1)(a) | Standard deduction of 30% of annual value from house property income | Deductions |
| 24(b) | 2222(1)(b) and (c); cap in 22(2) | Deduction for interest on home loanCap of Rs 2,00,000 for self-occupied property (22(2)(a)) and Rs 30,000 in other cases (22(2)(b)) | Deductions |
| 80-IAC | 140 | Deduction for eligible start-ups | Deductions |
| 80C | 123Read with Schedule XV | Deduction for life insurance premium, PPF, ELSS and similarLimit unchanged at Rs 1.5 lakh | Deductions |
| 80CCC | 123Read with Schedule XV | Deduction for contribution to certain pension fundsWithin the Rs 1.5 lakh limit of section 123 | Deductions |
| 80CCD(1B) | 124124(3) | Additional NPS deduction for own contributionRs 50,000; also allowed for a minor's NPS account under 124(4) | Deductions |
| 80CCD(2) | 124124(1) and (2) | Deduction for employer contribution to NPS14% of salary for government employers, 10% for others; 14% for all employers under the new regime (124(2)) | Deductions |
| 80D | 126 | Deduction for health insurance premium | Deductions |
| 80DD | 127 | Deduction for maintenance and treatment of a dependant with disability | Deductions |
| 80E | 129 | Deduction for interest on education loan | Deductions |
| 80EEA | 131 | Deduction for interest on loan for affordable house property | Deductions |
| 80G | 133Approval of institutions in 354 | Deduction for donations to funds and charitable institutions | Deductions |
| 80GG | 134 | Deduction for rent paid where no HRA is received | Deductions |
| 80TTA | 153153(2)(a) | Deduction for savings account interestRs 10,000; merged with 80TTB into one section | Deductions |
| 80TTB | 153153(2)(b) | Deduction for deposit interest for senior citizensRs 50,000; merged with 80TTA into one section | Deductions |
| 80U | 154 | Deduction for a person with disability | Deductions |
| 87A | 156 | Rebate of income tax for individuals | Deductions |
| 10(10) | 1919(1) Table serials 3 to 6; death gratuity also in Schedule III, Table serial 38 | Gratuity exemption | Salary |
| 10(13A) | Schedule IIISchedule III, Table serial 11 (read with section 11) | House rent allowance (HRA) exemptionWorded as a special allowance granted to meet rent for a home not owned by the employee; exempt extent is as prescribed in the Rules | Salary |
| 16 | 1919(1) Table: serial 1 professional tax, serial 2 standard deduction | Deductions from salary: standard deduction and professional taxStandard deduction Rs 75,000 under the new regime (section 202(1)) and Rs 50,000 otherwise | Salary |
| 17 | 16, 17, 18Split: 16 salary, 17 perquisite, 18 profits in lieu of salary | Meaning of salary, perquisite and profits in lieu of salaryOne old section is now three sections | Salary |
| Form 12BB | Form 124 | Employee's statement of claims for TDS on salary | Salary |
| 45 | 67 | Charge of capital gains | Capital gains |
| 47 | 70 | Transactions not regarded as transfer | Capital gains |
| 48 | 72 | Mode of computation of capital gains | Capital gains |
| 49 | 73 | Cost of acquisition for assets received by gift, will and similar modes | Capital gains |
| 50C | 78 | Stamp duty value as sale consideration for land or building | Capital gains |
| 54 | 82 | Exemption on sale of residential house reinvested in a house | Capital gains |
| 54EC | 85 | Exemption for investment in specified bonds | Capital gains |
| 54F | 86 | Exemption on sale of other assets reinvested in a residential house | Capital gains |
| 111A | 196 | Tax on short-term capital gains on listed equity | Capital gains |
| 112 | 197 | Tax on long-term capital gains | Capital gains |
| 112A | 198 | Tax on long-term capital gains on listed equity | Capital gains |
| 32 | 33 | Depreciation | Business |
| 35 | 45 | Deduction for expenditure on scientific research | Business |
| 36 | 29, 30, 31, 32Split: 29 employee welfare, 30 certain premiums, 31 bad debts and provisions, 32 other deductions | Other business deductions (old section 36)One old section is now four sections | Business |
| 37 | 34 | General deduction for business expenditure | Business |
| 40 | 35 | Amounts not deductible in computing business income | Business |
| 40(a)(ia) | 3535(b)(i) | Disallowance of 30% of a payment to a resident where TDS was not deducted or not paid | Business |
| 40A | 36 | Expenses or payments not deductible in certain circumstances | Business |
| 40A(3) | 3636(4); Rs 35,000 limit for goods carriage payments in 36(6) | Disallowance of cash payments above Rs 10,000 a day | Business |
| 43B | 37 | Certain deductions allowed only on actual payment | Business |
| 43B(h) | 3737(2)(g) | Payments to micro and small enterprises made after the MSMED Act time limitRelief in 37(3) for payment before the return due date does not apply to clause (g) | Business |
| 44AA | 62 | Maintenance of books of account | Business |
| 44AB | 63 | Tax audit | Business |
| 44AD | 5858(2) Table serial 1 | Presumptive taxation for small businessesTurnover up to Rs 2 crore, or Rs 3 crore where cash receipts do not exceed 5%; deemed profit 6% of digital receipts and 8% of other receipts | Business |
| 44ADA | 5858(2) Table serial 3 | Presumptive taxation for specified professionalsGross receipts up to Rs 50 lakh, or Rs 75 lakh where cash receipts do not exceed 5%; deemed profit 50% | Business |
| 44AE | 5858(2) Table serial 2 | Presumptive taxation for goods carriage owners (up to 10 vehicles)Rs 1,000 per ton a month for heavy goods vehicles, Rs 7,500 a month for others | Business |
| 92 | 161 | Income from international and specified domestic transactions computed at arm's length price | Business |
| 92A | 162 | Meaning of associated enterprise | Business |
| 92B | 163 | Meaning of international transaction | Business |
| 92BA | 164 | Meaning of specified domestic transaction | Business |
| 92C | 165 | Determination of arm's length priceNot 164: section 164 is specified domestic transaction | Business |
| 92CA | 166 | Reference to Transfer Pricing Officer | Business |
| 92CC | 168 | Advance pricing agreement | Business |
| 92D | 171 | Transfer pricing documentation | Business |
| 92E | 172 | Accountant's transfer pricing report (old Form 3CEB, now Form 48) | Business |
| 92F | 173 | Definitions for transfer pricing | Business |
| 94B | 177 | Limit on interest deduction paid to associated enterprises (thin capitalisation) | Business |
| 115BAA | 200Conditions in 205 | Concessional tax rate for domestic companies | Business |
| 115BAB | 201Conditions in 205 | Concessional tax rate for new manufacturing domestic companies | Business |
| Form 3CA | Form 26Report under section 63 | Tax audit report (accounts audited under other law)3CA, 3CB and 3CD merged into Form 26 | Business |
| Form 3CB | Form 26Report under section 63 | Tax audit report (other cases)3CA, 3CB and 3CD merged into Form 26 | Business |
| Form 3CD | Form 26Statement of particulars under section 63 | Tax audit statement of particulars3CA, 3CB and 3CD merged into Form 26 | Business |
| Form 3CEB | Form 48Report under section 172 | Transfer pricing accountant's report | Business |
| 192 | 392 | TDS on salary | TDS/TCS |
| 193 | 393393(1) Table serial 5(i) | TDS on interest on securities | TDS/TCS |
| 194 | 393393(1) Table serial 7 | TDS on dividends10%, no threshold in the table | TDS/TCS |
| 194-I | 393393(1) Table serial 2(ii) | TDS on rent2% for plant and machinery, 10% for land, building and furniture | TDS/TCS |
| 194-IA | 393393(1) Table serial 3(i) | TDS on purchase of immovable property1% where consideration or stamp duty value is Rs 50 lakh or more | TDS/TCS |
| 194-IB | 393393(1) Table serial 2(i) | TDS on rent paid by individuals and HUFs not covered by 2(ii)Rs 50,000 a month threshold | TDS/TCS |
| 194-IC | 393393(1) Table serial 3(ii) | TDS on payment under joint development agreement | TDS/TCS |
| 194-O | 393393(1) Table serial 8(v) | TDS by e-commerce operators0.1% | TDS/TCS |
| 194A | 393393(1) Table serials 5(ii) and 5(iii) | TDS on interest other than interest on securities5(ii) banks, co-operative banks and post office; 5(iii) other payers | TDS/TCS |
| 194B | 393393(3) Table serial 1 | TDS on winnings from lottery, crossword and games | TDS/TCS |
| 194BB | 393393(3) Table serial 3 | TDS on winnings from horse races | TDS/TCS |
| 194C | 393393(1) Table serial 6(i) | TDS on payments to contractors1% for individual or HUF contractor, 2% for others | TDS/TCS |
| 194D | 393393(1) Table serial 1(i) | TDS on insurance commission | TDS/TCS |
| 194DA | 393393(1) Table serial 8(i) | TDS on life insurance policy payouts | TDS/TCS |
| 194E | 393393(2) Table serial 1 | TDS on payments to non-resident sportsmen and entertainers | TDS/TCS |
| 194G | 393393(3) Table serial 4 | TDS on commission on lottery tickets | TDS/TCS |
| 194H | 393393(1) Table serial 1(ii) | TDS on commission or brokerage | TDS/TCS |
| 194J | 393393(1) Table serial 6(iii) | TDS on professional and technical fees, royalty and director fees2% for technical fees, film royalty and call centres; 10% otherwise | TDS/TCS |
| 194K | 393393(1) Table serial 4(i) | TDS on income from mutual fund units | TDS/TCS |
| 194LA | 393393(1) Table serial 3(iii) | TDS on compensation for compulsory acquisition of immovable property | TDS/TCS |
| 194M | 393393(1) Table serial 6(ii) | TDS on contract, professional fees or commission paid by individuals and HUFsRs 50 lakh threshold | TDS/TCS |
| 194N | 393393(3) Table serial 5 | TDS on cash withdrawalsThreshold Rs 1 crore, or Rs 3 crore for co-operative societies | TDS/TCS |
| 194P | 393393(1) Table serial 8(iii) | TDS by specified bank for specified senior citizens | TDS/TCS |
| 194Q | 393393(1) Table serial 8(ii) | TDS on purchase of goods above Rs 50 lakh0.1% on the amount above Rs 50 lakh | TDS/TCS |
| 194R | 393393(1) Table serial 8(iv) | TDS on business benefits or perquisites | TDS/TCS |
| 194S | 393393(1) Table serial 8(vi) | TDS on transfer of virtual digital assets1% | TDS/TCS |
| 194T | 393393(3) Table serial 7 | TDS on salary, commission, bonus or interest paid by a firm to partners10%, threshold Rs 20,000 | TDS/TCS |
| 195 | 393393(2) Table serial 17 (general residuary entry); certificates in 395(2) | TDS on payments to non-residents | TDS/TCS |
| 197 | 395395(1); TCS lower collection in 395(3) | Certificate for lower or nil deduction of taxApplication now in Form 128 (old Form 13) | TDS/TCS |
| 197A | 393393(6) | No TDS on declaration in Form 15G or 15HBoth declarations now in Form 121 | TDS/TCS |
| 200A | 399 | Processing of TDS statements | TDS/TCS |
| 201 | 398 | Consequences of failure to deduct or pay TDS (assessee in default) | TDS/TCS |
| 203 | 395395(4) | TDS certificate | TDS/TCS |
| 206AA | 397397(2) | Requirement to furnish PAN for TDS | TDS/TCS |
| 206C | 394394(1) Table | Tax collected at source (TCS) | TDS/TCS |
| Form 13 | Form 128 | Application for lower or nil TDS certificate | TDS/TCS |
| Form 15CA | Form 145 | Information for payments to non-residents | TDS/TCS |
| Form 15CB | Form 146 | Accountant's certificate for payments to non-residents | TDS/TCS |
| Form 15G | Form 121Declaration under section 393(6) | Declaration for no TDS (non-senior citizens)15G and 15H merged into one form | TDS/TCS |
| Form 15H | Form 121Declaration under section 393(6) | Declaration for no TDS (senior citizens)15G and 15H merged into one form | TDS/TCS |
| Form 16 | Form 130Certificate under section 395 | TDS certificate on salary | TDS/TCS |
| Form 16A | Form 131Certificate under section 395(4) | TDS certificate other than salary | TDS/TCS |
| Form 27D | Form 133Certificate under section 395(4) | TCS certificate | TDS/TCS |
| 139(1) | 263263(1) | Filing of return of income by the due date | Returns and assessment |
| 139(4) | 263263(4) | Belated returnWithin nine months from the end of the tax year or before assessment, whichever is earlier | Returns and assessment |
| 139(5) | 263263(5) | Revised returnWithin twelve months from the end of the tax year or before assessment, whichever is earlier, subject to fee under 428(b) | Returns and assessment |
| 139(8A) | 263263(6) | Updated return (ITR-U) | Returns and assessment |
| 139(9) | 263263(7) | Defective return | Returns and assessment |
| 139A | 262 | Permanent Account Number (PAN)139AA (quoting Aadhaar) is also in section 262 | Returns and assessment |
| 140A | 266 | Self-assessment tax | Returns and assessment |
| 143(1) | 270270(1) | Processing of return and intimationNo intimation after nine months from end of financial year in which return is made (270(4)) | Returns and assessment |
| 143(2) | 270270(8) | Scrutiny noticeNotice within three months from end of financial year in which return is furnished (270(9)) | Returns and assessment |
| 143(3) | 270270(10) | Scrutiny assessment order | Returns and assessment |
| 144 | 271 | Best judgment assessment | Returns and assessment |
| 147 | 279 | Income escaping assessment (reassessment) | Returns and assessment |
| 148 | 280 | Notice for reassessment | Returns and assessment |
| 148A | 281Sanction for notice in 284 | Procedure before issuing reassessment notice | Returns and assessment |
| 154 | 287 | Rectification of mistake | Returns and assessment |
| 156 | 289 | Notice of demand | Returns and assessment |
| 246A | 357 | Appealable orders before Commissioner (Appeals) | Returns and assessment |
| 263 | 377 | Revision of orders prejudicial to revenue | Returns and assessment |
| 264 | 378 | Revision of other orders | Returns and assessment |
| Form 26AS | Form 168 | Annual Information Statement | Returns and assessment |
| Form 35 | Form 99 | Appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) | Returns and assessment |
| 234A | 423 | Interest for late filing of return | Interest, penalties |
| 234B | 424 | Interest for default in payment of advance tax | Interest, penalties |
| 234C | 425 | Interest for deferment of advance tax | Interest, penalties |
| 234D | 426 | Interest on excess refund | Interest, penalties |
| 234E | 427 | Late fee for TDS and TCS statements | Interest, penalties |
| 234F | 428 | Late fee for filing return of income | Interest, penalties |
| 244A | 437 | Interest on refunds | Interest, penalties |
| 270A | 439 | Penalty for under-reporting and misreporting of income | Interest, penalties |
| 271A | 441 | Penalty for failure to keep books of account | Interest, penalties |
| 271AAC | 443 | Penalty on unexplained income taxed at special rate | Interest, penalties |
| 271B | 446 | Penalty for failure to get accounts audited | Interest, penalties |
| 271C | 448 | Penalty for failure to deduct tax at source | Interest, penalties |
| 271H | 461 | Penalty for failure to furnish TDS and TCS statements | Interest, penalties |
| 272A | 465 | Penalty for failure to answer questions, sign statements or furnish information | Interest, penalties |
| 276B | 476 | Prosecution for failure to pay TDS to the government | Interest, penalties |
| 276C | 478 | Prosecution for wilful attempt to evade tax | Interest, penalties |
| 276CC | 479 | Prosecution for failure to file return of income | Interest, penalties |
| 6 | 6 | Residential status: resident, not ordinarily resident and non-residentSection number unchanged | Other |
| 10(10D) | Schedule IISchedule II, Table serial 2 | Exemption for life insurance policy proceeds including bonus | Other |
| 56 | 92 | Income from other sources | Other |
| 56(2)(x) | 9292(2)(m); exceptions in 92(3) | Gifts of money or property above Rs 50,000 taxed as income | Other |
| 57 | 93 | Deductions from income from other sources | Other |
| 64 | 99 | Clubbing of income of spouse, minor child and others | Other |
| 68 | 102 | Unexplained cash credits | Other |
| 69 | 103 | Unexplained investments | Other |
| 70 | 108 | Set off of losses within the same head of income | Other |
| 71 | 109 | Set off of losses against other heads of income | Other |
| 71B | 110 | Carry forward of house property loss | Other |
| 72 | 112 | Carry forward and set off of business lossOrder changed: business loss is 112, capital loss is 111 | Other |
| 73 | 113 | Speculation business losses | Other |
| 74 | 111 | Carry forward and set off of capital loss | Other |
| 90 | 159 | Double taxation relief under tax treaties | Other |
| 91 | 160 | Double taxation relief where no treaty exists | Other |
| 115BAC | 202 | New tax regime for individuals, HUFs and others | Other |
| 115BB | 194194(1) Table serial 1 | Tax on winnings from lottery, crossword, races, card games and betting30% | Other |
| 115BBH | 194194(1) Table serial 4 | Tax on income from virtual digital assets (crypto)30%; no deduction other than cost and no loss set off | Other |
| 115BBJ | 194194(1) Table serial 5 | Tax on net winnings from online games30% | Other |
| 285BA | 508 | Statement of financial transactions (SFT) | Other |
Section numbers from the Income Tax Department’s utility comparing the two Acts, checked on 24 October 2026. A new section can differ in wording and limits from the old one; read the new provision before relying on it. Download the full list as CSV.
Quick answer
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026 and renumbered almost every section. The ones searched most: section 80C is now section 123, 80D is 126, 87A is 156, 44AD and 44ADA are in the table in section 58, 44AB is 63, 112A is 198, 115BAC is 202, 24(b) home-loan interest is 22, and the TDS sections 192 to 194T are consolidated in the tables of sections 392 and 393. Search any section, form or topic in the finder above.
Why the numbers changed
The new Act is a rewrite for readability, not a new tax policy: the same rules in fewer, plainer sections, with many provisions moved into tables and schedules. Many exemptions that sat in section 10 now live in schedules at the end of the Act (life insurance proceeds in Schedule II, HRA in Schedule III), the TDS rates for payments to residents sit in the table in section 393(1), payments to non-residents in 393(2), and a handful of payments to any person in 393(3). Many old sections split or merge: section 17 became sections 16, 17 and 18, while 80TTA and 80TTB now share section 153.
The old numbers still matter: returns, notices and assessments for tax years up to 2025-26 continue under the 1961 Act.
Forms changed too
Form 16 is now Form 130, Form 16A is Form 131, Forms 15G and 15H are one form, Form 121, and the tax audit report (Forms 3CA, 3CB and 3CD) is now Form 26. The full list of forms is in our new income-tax form numbers guide.
Frequently asked questions
What is section 80C called in the new Income-tax Act?
Section 123 of the Income-tax Act, 2025. The deduction limit of ₹1.5 lakh and the eligible investments carry over; it is available only under the old regime, as before.
Where is TDS on professional fees (194J) in the new Act?
In the table in section 393(1), serial 6(iii). All TDS on payments to residents is consolidated in that table, with salary TDS in section 392.
What replaces section 143(1) intimation?
Section 270(1). Scrutiny notices under old section 143(2) are now under section 270(8), and the defective-return notice under old section 139(9) is section 263(7).
Which Act applies to my return for 2025-26?
The Income-tax Act, 1961. The 2025 Act applies from tax year 2026-27, so returns, notices and assessments for earlier years keep the old section numbers.
Is the HRA exemption still available?
Yes, in Schedule III (serial 11), read with section 11, under the old regime. It is worded as a special allowance to meet rent for a home not owned by the employee.