What is the Income-tax Act, 2025 and when did it come into effect?

The Income-tax Act, 2025 replaced the Income Tax Act 1961 from April 1, 2026. It simplifies the entire direct tax framework, renumbers sections, removes redundancies, and modernizes taxation for India.

Is the Income Tax Act 1961 still valid after April 2026?

The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026. However, all assessments, appeals, and proceedings for periods before April 1, 2026 continue under the old ITA 1961 rules.

What is the new section number for Section 80C in Income Tax Act 2025?

Section 80C of the ITA 1961 maps to Section 123 of the Income-tax Act, 2025. Deductions for LIC premiums, PPF, ELSS, EPF, and home loan principal repayment continue under the new act.

What is the new section for TDS on professional fees (194J)?

Section 194J (TDS on professional and technical services) of the old Income Tax Act 1961 has been renumbered in the Income-tax Act, 2025. Use our free converter at ita1961to2025.in to find the exact new section number instantly.

How do I convert old income tax section numbers to new 2025 numbers?

Visit ita1961to2025.in and use the free section search tool. Type any old ITA 1961 section number (e.g., 80C, 194J, 139) and instantly see the new Income-tax Act, 2025 equivalent, its status, and key changes.

Is the ITA 1961 to 2025 mapping tool free for CAs and tax professionals?

Yes, completely free. The section mapper, comparison cheat sheet, PDF download, and Tax Academy blog are all free for Chartered Accountants, tax lawyers, law students, and taxpayers.

Which sections were completely deleted in the new Income Tax Act 2025?

Several redundant and overlapping sections from ITA 1961 were not carried into the Income-tax Act, 2025. Use our free converter — each section is marked as Retained, Modified, or Deleted so you can quickly check any section's status.

Can I download the ITA 1961 to Income-tax Act 2025 comparison as a PDF?

Yes! Visit the Comparison page at ita1961to2025.in/comparison to download a free cheat sheet PDF showing side-by-side mapping of key ITA 1961 sections to their Income-tax Act, 2025 equivalents.

How do I find which old Income Tax Act 1961 section a new Income-tax Act, 2025 section replaces?

Enter the new Income-tax Act, 2025 section number (e.g., 123, 152, 196) in the reverse converter at ita1961to2025.in/new-to-old. The tool shows every old ITA 1961 section that maps to that new section, since the Income-tax Act, 2025 often consolidates multiple old sections into one.

Why does one Income-tax Act, 2025 section often have many old ITA 1961 sections mapped to it?

The Income-tax Act, 2025 simplifies the old Income Tax Act 1961 by merging related provisions. For example, Section 12 of the Income-tax Act, 2025 absorbs 25+ sub-clauses of the old Section 10 (exemptions), and Section 123 consolidates Section 80C, 80CCC, and 115BBH.

Can I find deleted ITA 1961 sections using this reverse converter?

No — deleted sections have no new Income-tax Act, 2025 number to search by. Use the forward converter (homepage) with the old section number to see its 'Deleted' status and what changed.

Reverse Converter

Income-tax Act 2025 → ITA 1961

Have the new Income-tax Act, 2025 section in hand? Find every old Income Tax Act 1961 section it replaces — built for CAs cross-referencing old case law and circulars under the new code.

Quick Answer

The Income-tax Act, 2025 consolidates many old ITA 1961 sections into single new ones. For example, Section 123 of the Income-tax Act, 2025 replaces the old Section 80C, 80CCC, and 115BBH. Enter any new section number below to see its full set of old equivalents and case-law lineage.

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When is the reverse converter useful?

Reading new circulars

CBDT now publishes notifications referencing Income-tax Act, 2025 section numbers — find the old equivalent fast to apply pre-2026 case law.

Citing old tribunal rulings

Pre-2026 ITAT and High Court judgments cite ITA 1961 sections. See exactly which new Income-tax Act, 2025 section the ruling now applies to.

Law students & freshers

Learnt the new code first? Reverse-map to the old Act to read classic textbooks and commentaries without confusion.

Or go the other way

Old ITA 1961 Section → New Income-tax Act 2025 Section

The classic forward converter — search by familiar old section numbers like 80C, 194J, 139.