Income Tax Act 2025 Section Finder (1961 → 2025)

⚡ In shortThe Income Tax Act 2025 replaced the 1961 Act from 1 April 2026 and renumbered almost every section. Look up the new section number for the provisions you use most — 80C, 80D, 87A, 115BAC, capital gains, TDS and more — with a plain-English note on what each covers. 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.

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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.

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.

Related reading

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.