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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

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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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Section Chapter XX-C (Sections 269U to 269UP)

Purchase by Central Government of Immovable Properties in certain cases of transfer

DeletedHigh - Very famous historical tax law that terrorized the real estate market in the 90s.

Quick Answer

Section Chapter XX-C (Sections 269U to 269UP) (Purchase by Central Government of Immovable Properties in certain cases of transfer) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.

What changed for Section Chapter XX-C (Sections 269U to 269UP)

Section Chapter XX-C (Sections 269U to 269UP) of the 1961 Act sets out the rules on purchase by central government of immovable properties in certain cases of transfer. Gave the Income Tax Department the pre-emptive right to step in and purchase any immovable property at the agreement price if they felt the sale deed was undervalued to evade tax.

When the Income-tax Act, 2025 takes effect on 1st April 2026, Section Chapter XX-C (Sections 269U to 269UP) is deleted rather than renumbered. NA. This draconian chapter was abolished entirely in 2002 as it led to massive litigation and administrative burden.

For Section Chapter XX-C (Sections 269U to 269UP), the practical impact is rated High. Very famous historical tax law that terrorized the real estate market in the 90s.

Old Law (ITA 1961)Ch: XX-C

Sec Chapter XX-C (Sections 269U to 269UP)

Provision Summary

Gave the Income Tax Department the pre-emptive right to step in and purchase any immovable property at the agreement price if they felt the sale deed was undervalued to evade tax.

Removed under ITA 2025

Deleted

Provision Summary

NA. This draconian chapter was abolished entirely in 2002 as it led to massive litigation and administrative burden.

Key Changes & Highlights

Replaced conceptually by Section 50C and 43CA which simply tax the difference based on Stamp Duty Value instead of physically buying the property.

Related Sections

Section 50C

Frequently Asked Questions

What is Section Chapter XX-C (Sections 269U to 269UP) of the Income Tax Act, 1961 about?

Section Chapter XX-C (Sections 269U to 269UP) of the Income Tax Act, 1961 covers purchase by central government of immovable properties in certain cases of transfer. Gave the Income Tax Department the pre-emptive right to step in and purchase any immovable property at the agreement price if they felt the sale deed was undervalued to evade tax.

What happens to Section Chapter XX-C (Sections 269U to 269UP) in the Income-tax Act, 2025?

Section Chapter XX-C (Sections 269U to 269UP) has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. This draconian chapter was abolished entirely in 2002 as it led to massive litigation and administrative burden.

What is the impact of the change to Section Chapter XX-C (Sections 269U to 269UP) under the new tax code?

The transition impact for Section Chapter XX-C (Sections 269U to 269UP) is rated High. Very famous historical tax law that terrorized the real estate market in the 90s.

What should I watch out for when Section Chapter XX-C (Sections 269U to 269UP) moves to the 2025 code?

Replaced conceptually by Section 50C and 43CA which simply tax the difference based on Stamp Duty Value instead of physically buying the property. These points are specific to Section Chapter XX-C (Sections 269U to 269UP) (Purchase by Central Government of Immovable Properties in certain cases of transfer).

Disclaimer: This mapping of Section Chapter XX-C (Sections 269U to 269UP) (Purchase by Central Government of Immovable Properties in certain cases of transfer) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section Chapter XX-C (Sections 269U to 269UP) is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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