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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 133 → Section 149

Power to call for information

RetainedHigh - The foundation of the third-party data collection engine.

Quick Answer

Section 133 of the Income Tax Act, 1961 (Power to call for information) corresponds to Section 149 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 133

Section 133 of the 1961 Act sets out the rules on power to call for information. Empowers the AO to demand information from banks, companies, or individuals regarding any taxpayer (e.g., asking a bank for a customer's statement).

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 133 is retained and renumbered as Section 149 of the Income-tax Act, 2025. Retained. Most of this power is now exercised algorithmically via API pings to financial institutions rather than manual letters.

The transition impact on Section 133 is assessed as High. The foundation of the third-party data collection engine.

Old Law (ITA 1961)Ch: XIII

Sec 133

Provision Summary

Empowers the AO to demand information from banks, companies, or individuals regarding any taxpayer (e.g., asking a bank for a customer's statement).

New Law (ITA 2025)Ch: XII

Sec 149

Provision Summary

Retained. Most of this power is now exercised algorithmically via API pings to financial institutions rather than manual letters.

Key Changes & Highlights

Banks must respond to digital Section 133 notices within strict statutory turnaround times.

Related Sections

Section 131

Frequently Asked Questions

Which subject does Section 133 of the 1961 Act cover?

Section 133 of the Income Tax Act, 1961 covers power to call for information. Empowers the AO to demand information from banks, companies, or individuals regarding any taxpayer (e.g., asking a bank for a customer's statement).

What is the new section number for Section 133 under the Income-tax Act, 2025?

Section 133 of the Income Tax Act, 1961 maps to Section 149 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Most of this power is now exercised algorithmically via API pings to financial institutions rather than manual letters.

How does the Income-tax Act, 2025 affect Section 133 in practice?

The transition impact for Section 133 is rated High. The foundation of the third-party data collection engine.

What is new about Section 133 under the Income-tax Act, 2025?

Banks must respond to digital Section 133 notices within strict statutory turnaround times. These points are specific to Section 133 (Power to call for information).

Disclaimer: This mapping of Section 133 (Power to call for information) to Section 149 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 133 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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