Index
Income Tax Act 2025 Section Numbers: Old (1961) vs New Complete Mapping Table
The new Income Tax Act, 2025, has replaced the old and sprawling Income Tax Act, 1961. The new act has significantly reduced its volume, also making it technologically more relevant. The sequence and presentation of the sections have been simplified, enabling easy reference and seamless compliance.
Why is the Income Tax Act being restructured?
- In the old Income Tax Act, 1961, the sections have undergone a lot of amendments, and new sections have been inserted over time.
- This has made the structure of the act complicated, and understanding the provisions becomes difficult when the sections are not sequenced in a legible order.
- Moreover, addressing certain grey areas and making the act relevant to the modern financial environment was imperative.
- Therefore, the new Income Tax Act, 2025, was introduced to address all these issues.
Income Tax Act 2025 v/s Income Tax Act 1961 - Mapping Table
The Income Tax mapping table enables a smooth transition to the new act from the old, in terms of understanding the sections in the new act. The table below contains the section reference for the old as well as the new Income Tax Act, helping the taxpayers and professionals navigate between the old and new provisions easily.
Chapter I - Preliminary
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| Short title, extent and commencement | 1 | 1 |
| Definitions | 2 | 2 |
| Definition of “tax year” | 3 | 3 |
Chapter II - Basis of Charge
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| Charge of income-tax | 4 | 4 |
| Scope of total income | 5 | 5 |
| Residence in India. | 6 | 6 |
| Income deemed to be received and dividend deemed to be income in a tax year | 7 | 7 |
| 8 | ||
| Income on receipt of capital asset or stock in trade by specified person from specified entity | 8 | 9B |
| Income deemed to accrue or arise in India | 9 [Read with Schedule I] | 9 |
| 9A | ||
| Apportionment of income between spouses governed by Portuguese Civil Code | 10 | 5A |
Chapter III- Incomes Which do not form part of Total Income
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| A. Incomes not to be included in total income | 11 | 10 |
| Incomes not included in total income | 11 [Read with Schedules II to VII] | |
| B. Incomes not to be included in total income of political parties and electoral trusts | 12 | 13A |
| Incomes not included in total income of political parties and electoral trusts. | 12 [Read with Schedule VIII] | |
| 13B |
Chapter IV- Computation of Total Income
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| A. Heads of income | [13-14] | 14 |
| Heads of Income. | 13 | |
| Income not forming part of total income and expenditure in relation to such income. | 14 | 14A |
| B. Salaries | [15-19] | |
| Salaries | 15 | 15 |
| Income from salary | 16 | 17 |
| Perquisite | 17 | 17 |
| Profits in lieu of salary | 18 | 17 |
| Deductions from salaries | 19 | 10(10) |
| 10(10A) | ||
| 10(10AA) | ||
| 10(10B) | ||
| 10(10C) | ||
| 16 | ||
| C. Income from House Property | [20-25] | |
| Income from house property. | 20 | 22 |
| Determination of annual value. | 21 | 23 |
| 27 | ||
| Deductions from income from house property. | 22 | 24 |
| 25 | ||
| Arrears of rent and unrealised rent received subsequently. | 23 | 25A |
| Property owned by co-owners. | 24 | 26 |
| Interpretation | 25 | 27 |
| D. Profits and Gains of Business or Profession | [26-66] | |
| Income under head “Profits and gains of business or profession" | 26 | 28 |
| Manner of computing profits and gains of business or profession | 27 | 29 |
| Rent, rates, taxes, repairs and insurance. | 28 | 30 |
| 31 | ||
| 38 | ||
| Deductions related to employee welfare. | 29 | 36 |
| 40A | ||
| Deduction on certain premium. | 30 | 36 |
| Deduction for bad debt and provision for bad and doubtful debt. | 31 | 36 |
| Other deductions. | 32 | 36 |
| Deduction for depreciation. | 33 | 32 |
| 38 | ||
| General conditions for allowable deductions. | 34 | 37 |
| Amounts not deductible in certain circumstances. | 35 | 40 |
| Expenses or payments not deductible in certain circumstances. | 36 | 40A |
| Certain deductions allowed on actual payment basis only. | 37 | 43B |
| Certain sums deemed as profits and gains of business or profession. | 38 | 41 |
| Computation of actual cost. | 39 | 43 |
| Special provision for computation of cost of acquisition of certain assets. | 40 | 43C |
| Written down value of depreciable asset. | 41 | 43 |
| Capitalising impact of foreign exchange fluctuation. | 42 | 43A |
| Taxation of foreign exchange fluctuation. | 43 | 43AA |
| Amortisation of certain preliminary expenses. | 44 | 35D |
| Expenditure on scientific research. | 45 [Read with Schedule XIII] | 35 |
| Capital expenditure of specified business. | 46 | 35AD |
| Expenditure on agricultural extension project and skill development project. | 47 | 35CCC |
| 35CCD | ||
| Tea development account, coffee development account and rubber development account. | 48 [Read with Schedule IX] | 33AB |
| Site Restoration Fund. | 49 [Read with Schedule X] | 33ABA |
| Special provision in case of trade, profession or similar association. | 50 | 44A |
| Amortisation of expenditure for prospecting certain minerals. | 51 [Read with Schedule XII] | 35E |
| Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. | 52 | 35ABA |
| 35ABB | ||
| 35DD | ||
| 35DDA | ||
| Full value of consideration for transfer of assets other than capital assets in certain cases. | 53 | 43CA |
| Business of prospecting for mineral oils. | 54 | 42 |
| Insurance business. | 55 [Read with Schedule XIV] | 44 |
| Special provision in case of interest income of specified financial institutions. | 56 | 43D |
| Revenue recognition for construction and service contracts. | 57 | 43CB |
| Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents. | 58 | 44AD |
| 44ADA | ||
| 44AE | ||
| Computation of royalty and fee for technical services in hands of non-residents. | 59 | 44DA |
| Deduction of head office expenditure in case of non- residents. | 60 | 44C |
| Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents | 61 | 44B |
| 44BB | ||
| 44BBA | ||
| 44BBB | ||
| 44BBC | ||
| 44BBD | ||
| Maintenance of books of account. | 62 | 44AA |
| Tax Audit | 63 | 44AB |
| Special provision for computing deductions in case of business reorganisation of co-operative banks. | 64 | 44DB |
| Interpretation for purposes of section 64 | 65 | 44DB |
| Interpretation | 66 | 28 to 44DA |
| E. Capital Gains | [67-91] | |
| Capital gains. | 67 | 45 |
| Capital gains on distribution of assets by companies in liquidation. | 68 | 46 |
| Capital gains on purchase by company of its own shares or other specified securities. | 69 | 46A |
| Transactions not regarded as transfer | 70 | 47 |
| Withdrawal of exemption in certain cases. | 71 | 47A |
| Mode of computation of capital gains. | 72 | 48 |
| Cost with reference to certain modes of acquisition. | 73 | 49 |
| Special provision for computation of capital gains in case of depreciable assets. | 74 | 50 |
| Special provision for cost of acquisition in case of depreciable asset. | 75 | 50A |
| Special provision for computation of capital gains in case of Market Linked Debenture | 76 | 50AA |
| Special provision for computation of capital gains in case of slump sale. | 77 | 50B |
| Special provision for full value of consideration in certain cases. | 78 | 50C |
| Special provision for full value of consideration for transfer of share other than quoted share | 79 | 50CA |
| Fair market value deemed to be full value of consideration in certain cases. | 80 | 50D |
| Advance money received. | 81 | 51 |
| Profit on sale of property used for residence. | 82 | 54 |
| Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases. | 83 | 54B |
| Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. | 84 | 54D |
| Capital gains not to be charged on investment in certain bonds. | 85 | 54EC |
| Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house. | 86 | 54F |
| Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | 87 | 54G |
| Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. | 88 | 54GA |
| Extension of time for acquiring new asset or depositing or investing amount of capital gains. | 89 | 54H |
| Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”. | 90 | 55 |
| Reference to Valuation Officer. | 91 | 55A |
| F. Income from Other Sources | [92-95] | |
| Income from other sources. | 92 | 56 |
| Deductions. | 93 | 57 |
| Amounts not deductible. | 94 | 58 |
| Profits chargeable to tax. | 95 | 59 |
Chapter V- Income of Other Persons included in Total Income of Assessee
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| Transfer of income without transfer of assets. | 96 | 60 |
| Chargeability of income in transfer of assets. | 97 | 61 |
| 62 | ||
| “Transfer” and “revocable transfer” defined. | 98 | 63 |
| Income of individual to include income of spouse, minor child, etc. | 99 | 64 |
| Liability of person in respect of income included in income of another person. | 100 | 65 |
Chapter VI-Aggregation of Income
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| Total income. | 101 | 66 |
| Unexplained credits. | 102 | 68 |
| Unexplained investment. | 103 | 69 |
| 69B | ||
| Unexplained asset. | 104 | 69A |
| 69B | ||
| Unexplained expenditure. | 105 | 69C |
| Amount borrowed or repaid through negotiable instrument, hundi, etc. | 106 | 69D |
Chapter VII-Set-off, or Carry Forward and Set-off of Losses
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| Set off of losses under same head of income. | 108 | 70 |
| Set off of losses under any other head of income. | 109 | 71 |
| Carry forward and set off of loss from house property. | 110 | 71B |
| Carry forward and set off of loss from Capital gains. | 111 | 74 |
| Carry forward and set off of business loss. | 112 | 72 |
| Set off and carry forward of losses computed in respect of speculation business | 113 | 73 |
| Set off and carry forward of losses computed in respect of specified business. | 114 | 73A |
| Set off and carry forward of losses from specified activity. | 115 | 74A |
| Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. | 116 | 72A |
| Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases. | 117 | 72AA |
| Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co- operative banks. | 118 | 72AB |
| Carry forward and set off of losses not permissible in certain cases. | 119 | 78 |
| 79 | ||
| No set off of losses against undisclosed income consequent to search, requisition and survey. | 120 | 79A |
| Submission of return for losses. | 121 | 80 |
Chapter VIII-Deductions to be made in Computing Total Income
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| A. General | 122 | |
| Deductions to be made in computing total income. | 122 | 80A |
| 80AB | ||
| 80AC | ||
| 80B | ||
| B. Deductions in respect of Certain Payments | [123-137] | |
| Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc | 123 [Read with Schedule XV] | 80C |
| 80CCC | ||
| 80CCE | ||
| Deduction in respect of employer and assessee contribution to pension scheme of Central Government. | 124 [Read with Schedule XV] | 80CCD |
| Deduction in respect of contribution to Agnipath Scheme. | 125 | 80CCH |
| Deduction in respect of health insurance premia. | 126 | 80D |
| Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. | 127 | 80DD |
| Deduction in respect of medical treatment, etc. | 128 | 80DDB |
| Deduction in respect of interest on loan taken for higher education. | 129 | 80E |
| Deduction in respect of interest on loan taken for residential house property. | 130 | 80EE |
| Deduction in respect of interest on loan taken for certain house property. | 131 | 80EEA |
| Deduction in respect of purchase of electric vehicle. | 132 | 80EEB |
| Deduction in respect of donations to certain funds, charitable institutions, etc. | 133 | 80G |
| Deductions in respect of rents paid. | 134 | 80GG |
| Deduction in respect of certain donations for scientific research or rural development. | 135 | 80GGA |
| Deduction in respect of contributions given by companies to political parties. | 136 | 80GGB |
| Deduction in respect of contributions given by any person to political parties. | 137 | 80GGC |
| C. Deductions in respect of Certain Incomes | [138-152] | |
| Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. | 138 | 80-IA |
| Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. | 139 | 80-IAB |
| Special provision in respect of specified business. | 140 | 80-IAC |
| Deduction in respect of profits and gains from certain industrial undertakings. | 141 | 80-IB |
| Deductions in respect of profits and gains from housing projects. | 142 | 80-IBA |
| Special provisions in respect of certain undertakings in North-Eastern States. | 143 | 80-IE |
| Special provisions in respect of newly established Units in Special Economic Zones. | 144 | 10AA |
| Deduction for businesses engaged in collecting and processing of bio-degradable waste. | 145 | 80JJA |
| Deduction in respect of additional employee cost. | 146 | 80JJAA |
| Deductions for income of Offshore Banking Units and Units of International Financial Services Centre. | 147 | 80LA |
| Deduction in respect of certain inter-corporate dividends. | 148 | 80M |
| Deduction in respect of income of co-operative societies. | 149 | 80P |
| Interpretation for purposes of section 149. | 150 | 80P |
| Deduction in respect of royalty income, etc., of authors of certain books other than text-books. | 151 | 80QQB |
| Deduction in respect of royalty on patents. | 152 | 80RRB |
| D. Deductions in respect of Other Incomes | 153 | |
| Deduction for interest on deposits. | 153 | 80TTA |
| 80TTB | ||
| E. Other Deductions | 154 | |
| Deduction in case of a person with disability. | 154 | 80U |
Chapter IX- Rebates and Reliefs
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| A. Rebates and Reliefs | [155-158] | |
| Rebate to be allowed in computing income-tax. | 155 | 87 |
| Rebate of income-tax in case of certain individuals. | 156 | 87A |
| Relief when salary, etc., is paid in arrears or in advance. | 157 | 89 |
| Relief from taxation in income from retirement benefit account maintained in a notified country. | 158 | 89A |
| B. Double Taxation Relief | [159-160] | |
| Agreement with foreign countries or specified territories and adoption by Central Government of Agreement between Specified associations for double taxation relief. | 159 | 90 |
| 90A | ||
| Countries with which no agreement exists. | 160 | 91 |
Chapter XV- Return of Income
| Provision | Sections of Income Tax Act, 2025 | Sections of Income Tax Act, 1961 |
| A- Allotment of Permanent Account Number | ||
| Permanent Account Number. | 262 | 139A |
| 139AA | ||
| B- Filing of Return of Income | ||
| Return of income. | 263 | 139 |
| 139D | ||
| 194P | ||
| Scheme for submission of returns through tax return preparers | 264 | 139B |
| Return by whom to be verified. | 265 | 140 |
| Self-assessment. | 266 | 140A |
| Tax on updated return. | 267 | 140B |
Frequently Asked Questions
What is the new section number for Section 80C in Income Tax Act 2025?
What's new in the 2025 Act that has no 1961 equivalent?
Which concepts are deleted/removed from 1961 Act?
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What replaced Section 10 in the Income Tax Act 2025?
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