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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 139A → Section 153

Permanent Account Number (PAN)

RetainedCritical - Governs the identity of the taxpayer.

Quick Answer

Section 139A of the Income Tax Act, 1961 (Permanent Account Number (PAN)) corresponds to Section 153 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 139A

In the 1961 statute, Section 139A deals with permanent account number (PAN). Mandates the requirement of PAN for filing returns and quoting PAN in specific high-value financial transactions.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 139A is retained and renumbered as Section 153 of the Income-tax Act, 2025. Retained as the master key of the Indian tax system. Re-emphasizes the interchangeability of PAN and Aadhaar.

The transition impact on Section 139A is assessed as Critical. Governs the identity of the taxpayer.

Old Law (ITA 1961)Ch: XIV

Sec 139A

Provision Summary

Mandates the requirement of PAN for filing returns and quoting PAN in specific high-value financial transactions.

New Law (ITA 2025)Ch: XV

Sec 153

Provision Summary

Retained as the master key of the Indian tax system. Re-emphasizes the interchangeability of PAN and Aadhaar.

Key Changes & Highlights

Inoperative PANs (due to non-linking with Aadhaar) face severe consequences like higher TDS rates and blocked refunds.

Related Sections

Section 139AA

Frequently Asked Questions

Which subject does Section 139A of the 1961 Act cover?

Section 139A of the Income Tax Act, 1961 covers permanent account number (PAN). Mandates the requirement of PAN for filing returns and quoting PAN in specific high-value financial transactions.

What is the new section number for Section 139A under the Income-tax Act, 2025?

Section 139A of the Income Tax Act, 1961 maps to Section 153 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained as the master key of the Indian tax system. Re-emphasizes the interchangeability of PAN and Aadhaar.

How does the Income-tax Act, 2025 affect Section 139A in practice?

The transition impact for Section 139A is rated Critical. Governs the identity of the taxpayer.

What is new about Section 139A under the Income-tax Act, 2025?

Inoperative PANs (due to non-linking with Aadhaar) face severe consequences like higher TDS rates and blocked refunds. These points are specific to Section 139A (Permanent Account Number (PAN)).

Disclaimer: This mapping of Section 139A (Permanent Account Number (PAN)) to Section 153 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 139A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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