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Income tax · ProfessionalsIncome-tax Act 2025 section finder — old to new
Type any section of the Income-tax Act, 1961 — or a rule or form — and see the matching provision of the Income-tax Act, 2025 and Income-tax Rules, 2026. Works in both directions.
✓Official mapping published by the Income Tax Department · data updated –
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| Income-tax Act, 1961 | Income-tax Act, 2025 | |
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Please note: one old section can map to more than one new provision (for example, a deduction may now sit partly in a section and partly in a Schedule), and some provisions have no counterpart because they were omitted or merged. The mapping is the Income Tax Department's own; always read the text of the new section before relying on it. The Income-tax Act, 2025 applies from 1 April 2026 (tax year 2026-27); the 1961 Act continues to apply to earlier years.
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