Income Tax Act 2025 Section Finder (1961 → 2025)
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How it is calculated
The Income Tax Act 2025 consolidated roughly 819 sections of the 1961 Act into about 536, so the numbers you know have changed: section 80C (investments) is now section 123, section 80D (health insurance) is section 126, the section 87A rebate is section 156, and the new tax regime (115BAC) is section 202. Section 10 exemptions moved into the Schedules. This finder covers the most-used provisions and links to the official CBDT concordance for the full list. It also introduces the new 'Tax Year' concept, which replaces the old Assessment Year / Previous Year split from Tax Year 2026-27.
Why section numbers moved
A renumbered statute means the section you have cited for years may now sit elsewhere, while the same number may have been reused for something different. That is a more dangerous situation than a section simply disappearing, because a stale citation can look plausible. When working from any older article, judgment or template, map the provision by its subject matter rather than by trusting the number it carries.
Map by substance, then confirm the text
The reliable method is to identify what the provision does — the deduction, the threshold, the procedure — and locate that substance in the current statute, rather than assuming an old number carries across. Then read the current text, because renumbering exercises frequently come with drafting changes, and a provision that has moved may also have been reworded in ways that matter.
Transitional position matters more than it looks
When a statute is replaced, assessments, appeals and proceedings already underway are generally dealt with under the law as it stood, while new matters fall under the current provisions. That means both sets remain relevant in practice for several years. Before citing anything, be clear which assessment year and which stage of proceedings you are dealing with.
The same problem already happened in criminal law
The Bharatiya Nyaya Sanhita, Bharatiya Nagarik Suraksha Sanhita and Bharatiya Sakshya Adhiniyam replaced the IPC, CrPC and Evidence Act from 1 July 2024, and a very large share of online content still cites the old numbering. The lesson transfers directly: a section number is meaningless until you know which enactment it belongs to and which date it applies from.
Verify against the bare Act before you rely on it
Any mapping tool, this one included, is a research aid. For anything you will file, cite in a reply, or act on, confirm the provision against the official bare Act or the relevant notification. Content that quotes a section without stating the statute and the year it applies from should be treated as unverified — which is also the right standard to apply to figures, since thresholds change with every Finance Act.
Frequently asked questions
What is section 80C in the new Income Tax Act 2025?
Section 80C of the 1961 Act (investments like PPF, ELSS, LIC and EPF, up to ₹1.5 lakh) corresponds to section 123 of the Income Tax Act 2025.
What replaced section 115BAC (the new tax regime)?
The new tax regime, earlier section 115BAC, is now section 202 of the Income Tax Act 2025 — and it is the default regime.
Where did section 10 exemptions go?
The section 10 exemptions (HRA, LTA, gratuity, etc.) have been moved into the Schedules (II–VII) of the Income Tax Act 2025 rather than a single section.
When did the Income Tax Act 2025 take effect?
It came into force on 1 April 2026, replacing the Income Tax Act 1961. For years before that, the old 1961 section numbers still apply.
What is the new 'Tax Year' concept?
The Act 2025 replaces the old Assessment Year and Previous Year terms with a single 'Tax Year' — a 12-month period from 1 April to 31 March in which income is both earned and assessed, removing the earlier confusion.
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India Law Simplified is an AI-assisted tool, not a substitute for a licensed CA or advocate. Tax rules and limits change with each Finance Act — verify before relying on any figure.