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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 139AA → Section 154

Quoting of Aadhaar number

RetainedVery High - Direct impact on banking transactions and TDS deductions.

Quick Answer

Section 139AA of the Income Tax Act, 1961 (Quoting of Aadhaar number) corresponds to Section 154 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 139AA

Section 139AA of the 1961 Act sets out the rules on quoting of aadhaar number. Mandates linking of Aadhaar with PAN and quoting Aadhaar in the ITR.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 139AA is retained and renumbered as Section 154 of the Income-tax Act, 2025. Retained. De-duplication of PAN database using biometric Aadhaar data is complete.

The transition impact on Section 139AA is assessed as Very High. Direct impact on banking transactions and TDS deductions.

Old Law (ITA 1961)Ch: XIV

Sec 139AA

Provision Summary

Mandates linking of Aadhaar with PAN and quoting Aadhaar in the ITR.

New Law (ITA 2025)Ch: XV

Sec 154

Provision Summary

Retained. De-duplication of PAN database using biometric Aadhaar data is complete.

Key Changes & Highlights

PANs not linked to Aadhaar are permanently marked 'Inoperative' across all banking and tax APIs.

Related Sections

Section 139A

Frequently Asked Questions

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

Section 139AA of the Income Tax Act, 1961 covers quoting of aadhaar number. Mandates linking of Aadhaar with PAN and quoting Aadhaar in the ITR.

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

Section 139AA of the Income Tax Act, 1961 maps to Section 154 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. De-duplication of PAN database using biometric Aadhaar data is complete.

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

The transition impact for Section 139AA is rated Very High. Direct impact on banking transactions and TDS deductions.

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

PANs not linked to Aadhaar are permanently marked 'Inoperative' across all banking and tax APIs. These points are specific to Section 139AA (Quoting of Aadhaar number).

Disclaimer: This mapping of Section 139AA (Quoting of Aadhaar number) to Section 154 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 139AA is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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