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— official CBDT correspondence · income-tax act 1961 ↔ 2025

Income-tax Act 1961 to 2025: every section, mapped

Where did my section go?

Every section of the Income-tax Act, 1961 mapped to its place in the Income-tax Act, 2025 — and back — from the CBDT’s own correspondence table: clause-by-clause detail, omissions, schedule moves, and the Rules and Forms mappings. Search a number or a phrase, read both bare texts side by side, and see exactly what changed.

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Frequently asked

Is this Income-tax Act 1961 to 2025 section mapping official?
Yes — the primary layer is the CBDT's own correspondence table (1368 Act pairs) behind incometaxindia.gov.in's utility to check provisions of the Income-tax Act, 1961 vis-à-vis the Income-tax Act, 2025, captured 2026-07-21. Sections the official table does not cover carry a computed text-similarity match and are explicitly labelled as such.
Which section of the Income-tax Act, 2025 replaced section 80C?
As per the official CBDT correspondence, Section 80C (Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.) of the Income-tax Act, 1961 corresponds to Section 123 and Schedule XV of the Income-tax Act, 2025.
What happened to 1961 sections with no counterpart in the 2025 Act?
205 provisions of the Income-tax Act, 1961 have no corresponding provision in the Income-tax Act, 2025 as per the official CBDT table — they stand omitted. Use the "omitted" filter above to browse them.
When did the Income-tax Act, 2025 come into force?
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 with effect from 1 April 2026 (tax year 2026-27). Proceedings for earlier assessment years continue under the 1961 Act.
Does the mapping cover the Income-tax Rules and Forms?
Yes — the official correspondence also maps 363 rules of the Income-tax Rules, 1962 and 212 forms to their new numbers. Use the Rules and Forms tabs above.

Most looked-up sections

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281

Every section, indexed

income-tax act, 1961 → 2025 · all 947 sections ⌄

§1 → 1§2 → 2§3 → 3§4 → 4§5 → 5§5A → 10§6 → 6§7 → 7§8 → 7§9 → 9§9A → 9, Schedule I§9B → 8§10 → 11§10A ⊘§10AA → 144§10B ⊘§10BA ⊘§10BB ⊘§10C ⊘§11 → 332, 333, 334, 335, 337, 338, 339, 340, 341, 342, 344, 345, 350, 355, Schedule XVI§12 → 335, 337, 355§12A → 332, 347, 348, 349§12AA ⊘§12AB → 332, 351§12AC → 352§13 → 337, 342, 351, 353, 355, Schedule XVI§13A → 12, Schedule VIII§13B → 12, Schedule VIII§14 → 13§14A → 14§15 → 15§16 → 19§17 → 16, 17, 18§22 → 20§23 → 21§24 → 22§25 → 22§25A → 23§26 → 24§27 → 21, 25§28 → 26, 66§29 → 27§30 → 28§31 → 28§32 → 33, 66§32A ⊘§32AB ⊘§32AC ⊘§32AD ⊘§33 ⊘§33A ⊘§33AB → 48, Schedule IX§33ABA → 49, Schedule X§33AC ⊘§33B ⊘§34 ⊘§34A ⊘§35 → 45, 66§35A ⊘§35AB ⊘§35ABA → 52§35ABB → 52§35AC ⊘§35AD → 46§35CCA ⊘§35CCB ⊘§35CCC → 47§35CCD → 47§35D → 44§35DD → 52§35DDA → 52, 66§35E → 51§36 → 29, 30, 31, 32, 66§37 → 34§38 → 28, 33§40 → 35, 66§40A → 29, 36§41 → 38, 66§42 → 54, 66§43 → 39, 41, 66§43A → 42, 66§43AA → 43§43B → 37, 66§43C → 40§43CA → 53§43CB → 57§43D → 56, 66§44 → 55§44A → 50§44AA → 58, 62§44AB → 58, 63§44AD → 58§44ADA → 58§44AE → 58§44AF ⊘§44B → 61§44BB → 61, 66§44BBA → 61§44BBB → 61§44BBC → 61§44BBD → 61§44C → 60§44D ⊘§44DA → 59, 66§44DB → 64, 65§45 → 67§46 → 68§46A → 69§47 → 70§47A → 71§48 → 72§49 → 73§50 → 74§50A → 75§50AA → 76§50B → 77§50C → 78§50CA → 79§50D → 80§51 → 81§54 → 82§54B → 83§54D → 84§54E ⊘§54EA ⊘§54EB ⊘§54EC → 85§54ED ⊘§54EE ⊘§54F → 86§54G → 87§54GA → 88§54GB ⊘§54H → 89§55 → 90§55A → 91§56 → 92§57 → 93§58 → 94§59 → 95§60 → 96§61 → 97§62 → 97§63 → 98§64 → 99§65 → 100§66 → 101§67A → 309§68 → 102§69 → 103§69A → 104§69B → 103, 104§69C → 105§69D → 106§70 → 108§71 → 109§71A ⊘§71B → 110§72 → 112§72A → 116§72AA → 117§72AB → 118§73 → 113§73A → 114§74 → 111§74A → 115§75 ⊘§78 → 119§79 → 119§79A → 120§80 → 121§80A → 122§80AB → 122§80AC → 122§80B → 122§80C → 123, Schedule XV§80CCA ⊘§80CCB ⊘§80CCC → 123, Schedule XV§80CCD → 124, Schedule XV§80CCE → 123§80CCF ⊘§80CCG ⊘§80CCH → 125§80D → 126§80DD → 127§80DDB → 128§80E → 129§80EE → 130§80EEA → 131§80EEB → 132§80G → 133, 332, 354§80GG → 134§80GGA → 135§80GGB → 136§80GGC → 136, 137§80HH ⊘§80HHA ⊘§80HHB ⊘§80HHBA ⊘§80HHC ⊘§80HHD ⊘§80HHE ⊘§80HHF ⊘§80-I ⊘§80-IA → 138§80-IAB → 139§80-IAC → 140§80-IB → 141§80-IBA → 142§80-IC ⊘§80-ID ⊘§80-IE → 143§80JJA → 145§80JJAA → 146§80LA → 147§80M → 148§80-O ⊘§80P → 149, 150§80PA ⊘§80Q ⊘§80QQA ⊘§80QQB → 151§80R ⊘§80RR ⊘§80RRA ⊘§80RRB → 152§80TTA → 153§80TTB → 153§80U → 154§86 → 309, 310§87 → 155§87A → 156§88E ⊘§89 → 157§89A → 158§90 → 159§90A → 159§91 → 160§92 → 161§92A → 162§92B → 163§92BA → 164§92C → 165§92CA → 166, 532§92CB → 167§92CC → 168§92CD → 169§92CE → 162, 170§92D → 171§92E → 172§92F → 173§93 → 174§94 → 175§94A → 176§94B → 162, 177§95 → 178§96 → 179§97 → 180§98 → 181§99 → 182§100 → 183§101 → 183§102 → 184§110 → 190§111 → 191§111A → 196§112 → 197§112A → 198§113 → 192§115A → 207§115AB → 208§115AC → 209§115ACA → 193§115AD → 210§115B → 194§115BA → 199, 205§115BAA → 200, 205§115BAB → 201, 205§115BAC → 202§115BAD → 203, 205§115BAE → 204, 205§115BB → 194§115BBA → 211§115BBB ⊘§115BBC → 334, 337, 355§115BBD ⊘§115BBDA ⊘§115BBE → 195§115BBF → 194§115BBG → 194§115BBH → 194§115BBI → 334, 337, 353§115BBJ → 194§115C → 212§115D → 213§115E → 214§115F → 215§115G → 216§115H → 217§115-I → 218§115J ⊘§115JA ⊘§115JAA → 206§115JB → 206§115JC → 206§115JD → 206§115JE → 206§115JEE → 206§115JF → 206§115JG → 219§115JH → 220§115-O ⊘§115P ⊘§115Q ⊘§115QA ⊘§115QB ⊘§115QC ⊘§115R ⊘§115S ⊘§115T ⊘§115TA ⊘§115TB ⊘§115TC ⊘§115TCA → 221§115TD → 352, 355§115TE → 352, 355§115TF → 352, 355§115U → 222§115UA → 223§115UB → 224§115V → 235§115VA → 225§115VB → 226§115VC → 235§115VD → 235§115VE → 226, 235§115VF → 226§115VG → 227§115VH → 227§115V-I → 228§115VJ → 228§115VK → 229§115VL → 230§115VM → 230§115VN → 229§115V-O → 228§115VP → 231§115VQ → 231§115VR → 231§115VS → 231§115VT → 232§115VU → 232§115VV → 232§115VW → 232§115VX → 227§115VY → 233§115VZ → 233§115VZA → 232§115VZB → 234§115VZC → 234§115W ⊘§115WA ⊘§115WB ⊘§115WC ⊘§115WD ⊘§115WE ⊘§115WF ⊘§115WG ⊘§115WH ⊘§115WI ⊘§115WJ ⊘§115WK ⊘§115WKA ⊘§115WKB ⊘§115WL ⊘§115WM ⊘§116 → 236§117 → 237§118 → 238§119 → 239§119A → 240§120 → 241, 243§124 → 242, 243§127 → 243§129 → 244§130 → 245§131 → 246, 261§132 → 247, 249, 251, 261§132A → 248, 249, 261§132B → 250, 261§133 → 252, 261§133A → 253, 261§133B → 254§133C → 259§134 → 255§135 → 256, 261§135A → 260§136 → 257§138 → 258§139 → 263, 349, Schedule VIII§139A → 262§139AA → 262§139B → 264, 534§139C ⊘§139D → 263§140 → 265§140A → 266§140B → 267§142 → 268§142A → 269§142B → 532§143 → 270§144 → 271§144A → 272§144B → 273§144BA → 274§144C → 275, 532§145 → 276§145A → 277§145B → 278§147 → 279§148 → 280§148A → 281, 284§148B ⊘§149 → 282§150 → 283§151 → 284§151A → 532§152 → 285§153 → 286§153A ⊘§153B ⊘§153C ⊘§153D ⊘§154 → 287§155 → 288§156 → 289§156A → 290§157 → 291§157A → 532§158 ⊘§158A → 375§158AA ⊘§158AB → 376§158B → 301§158BA → 292§158BB → 293§158BC → 294§158BD → 295§158BE → 296§158BF → 297§158BFA → 298§158BG → 299§158BH → 300§158BI ⊘§159 → 302§160 → 303§161 → 304§162 → 305§163 → 306§164 → 307§164A → 308§165 → 304§166 → 304§167 → 304§167A → 324§167B → 309, 311§167C → 331§168 → 312§169 → 312§170 → 313§170A → 314§171 → 315§172 → 316§173 → 422§174 → 317§174A → 318§175 → 319§176 → 320§177 → 321§178 → 322§179 → 323§180 ⊘§180A ⊘§184 → 325§185 → 326§187 → 327§188 → 328§188A → 329§189 → 330§189A ⊘§190 → 390§191 → 391§192 → 392§192A → 392§193 → 393§194 → 393§194A → 393, 400§194B → 393§194BA → 393, 400§194BB → 393§194C → 393§194D → 393§194DA → 393§194E → 393§194EE → 393§194G → 393§194H → 393§194-I → 393§194-IA → 393, 397§194-IB → 393, 397§194-IC → 393§194J → 393§194K → 393§194L ⊘§194LA → 393§194LB → 393§194LBA → 393§194LBB → 393§194LBC → 393§194LC → 393§194LD ⊘§194M → 393, 397§194N → 393, 400§194-O → 393, 400§194P → 263, 393§194Q → 393, 400§194R → 393, 400§194S → 393, 397, 400§194T → 393§195 → 393, 395, 397, 400§195A → 393§196 → 393§196A → 393§196B → 393§196C → 393§196D → 393§197 → 395, 400§197A → 393, 400§197B ⊘§198 → 396§199 → 390§200 → 397§200A → 399§201 → 398§202 → 390§203 → 395§203A → 397§204§205 → 401§206 ⊘§206A → 397§206AA → 397§206AB ⊘§206C → 390, 394, 395, 397, 398, 400§206CA ⊘§206CB → 399§206CC → 397§206CCA ⊘§207 → 403§208 → 404§209 → 405, 406, 407§210 → 406, 407§211 → 407, 408§214 ⊘§215 ⊘§216 ⊘§217 ⊘§218 → 409§219 → 410§220 → 411§221 → 412§222 → 413§223 → 414§224 → 413§225 → 415§226 → 416§227 → 417§228A → 418§229 → 419§230 → 420§231 → 532§232 → 421§234A → 423§234B → 424§234C → 425§234D → 426§234E → 427§234F → 428§234G → 429§234H → 430§236 ⊘§236A ⊘§237 → 431§238 → 432§239 → 433§239A → 434§240 → 435§241A ⊘§242 → 436§243 ⊘§244 ⊘§244A → 437§245 → 438§245A ⊘§245AA ⊘§245B ⊘§245BA ⊘§245BB ⊘§245BC ⊘§245BD ⊘§245C ⊘§245D ⊘§245DD ⊘§245E ⊘§245F ⊘§245G ⊘§245H ⊘§245HA ⊘§245HAA ⊘§245-I ⊘§245J ⊘§245K ⊘§245L ⊘§245M ⊘§245MA → 379, 532§245N → 380§245-O ⊘§245-OA ⊘§245-OB → 381§245P → 382§245Q → 383§245R → 384, 532§245RR → 385§245S ⊘§245T → 386§245U → 387§245V → 388§245W → 389, 532§246 → 356§246A → 357§248 ⊘§249 → 358§250 → 359, 532§251 → 360§252 → 361§252A → 361§253 → 362, 532§254 → 363§255 → 364, 532§256 ⊘§257 ⊘§258 ⊘§259 ⊘§260 ⊘§260A → 365§260B → 366§261 → 367§262 → 368§263 → 377§264 → 378§264A → 532§264B → 532§265 → 369§266 → 370§267 → 371§268 → 372§268A → 373§269 → 374§269A ⊘§269AB ⊘§269B ⊘§269C ⊘§269D ⊘§269E ⊘§269F ⊘§269G ⊘§269H ⊘§269-I ⊘§269J ⊘§269K ⊘§269L ⊘§269M ⊘§269N ⊘§269-O ⊘§269P ⊘§269Q ⊘§269R ⊘§269RR ⊘§269SS → 185, 189§269ST → 186, 189§269SU → 187§269T → 188, 189§269TT ⊘§269U ⊘§269UA ⊘§269UB ⊘§269UC ⊘§269UD ⊘§269UE ⊘§269UF ⊘§269UG ⊘§269UH ⊘§269UI ⊘§269UJ ⊘§269UK ⊘§269UL ⊘§269UM ⊘§269UN ⊘§269UO ⊘§269UP ⊘§270A → 439§270AA → 440§271 ⊘§271A → 441§271AA → 442§271AAA ⊘§271AAB ⊘§271AAC → 443§271AAD → 444§271AAE → 445§271B → 446§271BA → 447§271BB ⊘§271C → 448§271CA → 449§271D → 450§271DA → 451, 470§271DB → 452, 470§271E → 453§271F ⊘§271FA → 454§271FAA → 455§271FAB → 456§271FB ⊘§271G → 457§271GA → 458§271GB → 459§271GC → 460§271H → 461§271-I → 462§271J → 463§271K → 464§272A → 465, 471§272AA → 466, 471§272B → 467, 471§272BB → 468, 471§272BBB ⊘§273 ⊘§273A → 469§273AA ⊘§273B → 470§274 → 471, 532§275 → 472§275A → 473§275B → 474§276 → 475§276A ⊘§276AB ⊘§276B → 476§276BB → 477§276C → 478§276CC → 479§276CCC → 480§276D → 481§277 → 482§277A → 483§278 → 484§278A → 485§278AA → 486§278AB ⊘§278B → 487§278C → 488§278D → 489§278E → 490§279 → 491, 532§279A → 492§279B → 493§280 → 494§280A → 495§280B → 496§280C → 497§280D → 498§281 → 499§281B → 500§282 → 501§282A → 502§283 → 503§284 → 504§285 → 505§285A → 506§285B → 507§285BA → 508§285BAA → 509§285BB → 510§286 → 511§287 → 512§287A → 513, 514§288 → 515§288A → 516§288B → 516§289 → 517§290 → 518§291 → 519§292 → 520§292A → 521§292B → 522§292BB → 523§292C → 524§292CC → 525§293 → 526§293A → 527§293B → 528§293C → 529§293D → 532§294 → 530§294A → 531§295 → 533§296 → 534§297 → 536§298 → 535§First Schedule → Schedule XIV§Second Schedule ⊘§Third Schedule ⊘§Fourth Schedule → Schedule XI Part A, Schedule XI Part B, Schedule XI Part C§Fifth Schedule ⊘§Sixth Schedule ⊘§Seventh Schedule → Schedule XII Part A, Schedule XII Part B§Eighth Schedule ⊘§Ninth Schedule ⊘§Tenth Schedule ⊘§Eleventh Schedule → Schedule XIII§Twelfth Schedule ⊘§Thirteenth Schedule ⊘§Fourteenth Schedule ⊘§103 → 190§104 → 443§105 → 200§106§107§107A§108§109§114 → 67§115 → 67§115K → 405§115L → 216§115M → 155§115N§121 → 241§121A§122 → 362§123§125§125A§126§128§130A → 256§137§141§141A§146§147A → 273§18§181§182§183§186 → 325§18 to 21§19§194F§20 → 93§203AA§206B → 216§209A → 405§21 → 22§212§213§228§230A§233§234 → 390§234-I → 428§235§241§247§269S§270 → 447§272 → 320§276AA → 467§276DD → 466§276E → 466§280E → 499§280Y → 2§280Z§280ZA → 87§280ZB§280ZC§280ZD§280ZE§281A§282B§292BA → 522§292BC → 522§35B§35C§35CC§39§44AC§52§53 → 86§54A → 67§54C§67 → 309§76§77 → 447§80AA§80CC§80F → 129§80FF → 129§80H → 141§80J → 141§80JJ → 141§80K → 141§80L → 93§80MM → 152§80N → 148§80QQ → 141§80S§80T → 197§80TT§80V§80VV§80VVA§81 → 11§81 to 85C → 11§82§83§84§85§86A → 175§88 → 123§88A§88B → 156§88C§88D → 156

income-tax act, 2025 → 1961 · all 553 sections ⌄

§1§2§3§4§5§6§7§8§9§10§11§12§13§14§15§16§17§18§19§20§21§22§23§24§25§26§27§28§29§30§31§32§33§34§35§36§37§38§39§40§41§42§43§44§45§46§47§48§49§50§51§52§53§54§55§56§57§58§59§60§61§62§63§64§65§66§67§68§69§70§71§72§73§74§75§76§77§78§79§80§81§82§83§84§85§86§87§88§89§90§91§92§93§94§95§96§97§98§99§100§101§102§103§104§105§106§107§108§109§110§111§112§113§114§115§116§117§118§119§120§121§122§123§124§125§126§127§128§129§130§131§132§133§134§135§136§137§138§139§140§141§142§143§144§145§146§147§148§149§150§151§152§153§154§155§156§157§158§159§160§161§162§163§164§165§166§167§168§169§170§171§172§173§174§175§176§177§178§179§180§181§182§183§184§185§186§187§188§189§190§191§192§193§194§195§196§197§198§199§200§201§202§203§204§205§206§207§208§209§210§211§212§213§214§215§216§217§218§219§220§221§222§223§224§225§226§227§228§229§230§231§232§233§234§235§236§237§238§239§240§241§242§243§244§245§246§247§248§249§250§251§252§253§254§255§256§257§258§259§260§261§262§263§264§265§266§267§268§269§270§271§272§273§274§275§276§277§278§279§280§281§282§283§284§285§286§287§288§289§290§291§292§293§294§295§296§297§298§299§300§301§302§303§304§305§306§307§308§309§310§311§312§313§314§315§316§317§318§319§320§321§322§323§324§325§326§327§328§329§330§331§332§333§334§335§336§337§338§339§340§341§342§343§344§345§346§347§348§349§350§351§352§353§354§354A§355§356§357§358§359§360§361§362§363§364§365§366§367§368§369§370§371§372§373§374§375§376§377§378§379§380§381§382§383§384§385§386§387§388§389§390§391§392§393§394§395§396§397§398§399§400§401§402§403§404§405§406§407§408§409§410§411§412§413§414§415§416§417§418§419§420§421§422§423§424§425§426§427§428§429§430§431§432§433§434§435§436§437§438§439§440§441§442§443§444§445§446§447§448§449§450§451§452§453§454§455§456§457§458§459§460§461§462§463§464§465§466§467§468§469§470§471§472§473§474§475§476§477§478§479§480§481§482§483§484§485§486§487§488§489§490§491§492§493§494§495§496§497§498§499§500§501§502§503§504§505§506§507§508§509§510§511§512§513§514§515§516§517§518§519§520§521§522§523§524§525§526§527§528§529§530§531§532§533§534§535§536§Schedule I§Schedule II§Schedule III§Schedule IV§Schedule IX§Schedule V§Schedule VI§Schedule VII§Schedule VIII§Schedule X§Schedule XI§Schedule XII§Schedule XIII§Schedule XIV§Schedule XV§Schedule XVI

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