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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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.

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ITA 1961 → ITA 2025Advance Rulings

Section 245N to 245W → Section 290

Board for Advance Rulings (BAR)

RetainedHigh - Crucial for foreign companies seeking tax certainty before investing in India.

Quick Answer

Section 245N to 245W of the Income Tax Act, 1961 (Board for Advance Rulings (BAR)) corresponds to Section 290 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 245N to 245W

Under the Income Tax Act, 1961, Section 245N to 245W governs board for advance rulings (BAR). Allowed non-residents and specified residents to get a binding advance ruling on their tax liability before undertaking a transaction.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 245N to 245W is retained and renumbered as Section 290 of the Income-tax Act, 2025. Reconstituted as the 'Board for Advance Rulings'. Its rulings are no longer binding on the department, and appeals can be made directly to the High Court.

The transition impact on Section 245N to 245W is assessed as High. Crucial for foreign companies seeking tax certainty before investing in India.

Old Law (ITA 1961)Ch: XIX-B

Sec 245N to 245W

Provision Summary

Allowed non-residents and specified residents to get a binding advance ruling on their tax liability before undertaking a transaction.

New Law (ITA 2025)Ch: XXII

Sec 290

Provision Summary

Reconstituted as the 'Board for Advance Rulings'. Its rulings are no longer binding on the department, and appeals can be made directly to the High Court.

Key Changes & Highlights

Rulings are now appealable, reducing the absolute finality of the old AAR.

Frequently Asked Questions

Which subject does Section 245N to 245W of the 1961 Act cover?

Section 245N to 245W of the Income Tax Act, 1961 covers board for advance rulings (BAR). Allowed non-residents and specified residents to get a binding advance ruling on their tax liability before undertaking a transaction.

What is the new section number for Section 245N to 245W under the Income-tax Act, 2025?

Section 245N to 245W of the Income Tax Act, 1961 maps to Section 290 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Reconstituted as the 'Board for Advance Rulings'. Its rulings are no longer binding on the department, and appeals can be made directly to the High Court.

How does the Income-tax Act, 2025 affect Section 245N to 245W in practice?

The transition impact for Section 245N to 245W is rated High. Crucial for foreign companies seeking tax certainty before investing in India.

What is new about Section 245N to 245W under the Income-tax Act, 2025?

Rulings are now appealable, reducing the absolute finality of the old AAR. These points are specific to Section 245N to 245W (Board for Advance Rulings (BAR)).

Disclaimer: This mapping of Section 245N to 245W (Board for Advance Rulings (BAR)) to Section 290 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 245N to 245W is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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