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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 2025Investigation

Section 132A → Section 147

Power to requisition books of account, etc.

RetainedMedium - Essential for multi-agency financial crime investigations.

Quick Answer

Section 132A of the Income Tax Act, 1961 (Power to requisition books of account, etc.) corresponds to Section 147 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 132A

The starting point is Section 132A of the Income Tax Act, 1961 — power to requisition books of account, etc.. Allows the tax department to take over (requisition) assets or books that have already been seized by another government agency (like CBI, ED, or local police).

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 132A is retained and renumbered as Section 147 of the Income-tax Act, 2025. Retained. Inter-agency coordination is now facilitated via the National Intelligence Grid (NATGRID).

The transition impact on Section 132A is assessed as Medium. Essential for multi-agency financial crime investigations.

Old Law (ITA 1961)Ch: XIII

Sec 132A

Provision Summary

Allows the tax department to take over (requisition) assets or books that have already been seized by another government agency (like CBI, ED, or local police).

New Law (ITA 2025)Ch: XII

Sec 147

Provision Summary

Retained. Inter-agency coordination is now facilitated via the National Intelligence Grid (NATGRID).

Key Changes & Highlights

Seamless digital transfer protocols established for requisitioning digital assets from other law enforcement bodies.

Related Sections

Section 132

Frequently Asked Questions

Which subject does Section 132A of the 1961 Act cover?

Section 132A of the Income Tax Act, 1961 covers power to requisition books of account, etc.. Allows the tax department to take over (requisition) assets or books that have already been seized by another government agency (like CBI, ED, or local police).

What is the new section number for Section 132A under the Income-tax Act, 2025?

Section 132A of the Income Tax Act, 1961 maps to Section 147 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Inter-agency coordination is now facilitated via the National Intelligence Grid (NATGRID).

How does the Income-tax Act, 2025 affect Section 132A in practice?

The transition impact for Section 132A is rated Medium. Essential for multi-agency financial crime investigations.

What is new about Section 132A under the Income-tax Act, 2025?

Seamless digital transfer protocols established for requisitioning digital assets from other law enforcement bodies. These points are specific to Section 132A (Power to requisition books of account, etc.).

Disclaimer: This mapping of Section 132A (Power to requisition books of account, etc.) to Section 147 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 132A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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