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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 144C → Section 164

Dispute Resolution Panel (DRP)

RetainedHigh - Crucial for MNCs to avoid long-drawn litigation in CIT(A).

Quick Answer

Section 144C of the Income Tax Act, 1961 (Dispute Resolution Panel (DRP)) corresponds to Section 164 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 144C

Section 144C of the 1961 Act sets out the rules on dispute resolution panel (DRP). An alternative dispute resolution mechanism for foreign companies and Transfer Pricing cases.

The new code maps this to Section 164: the provision is retained and renumbered as Section 164 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. Eligible assessees can approach DRP against a 'Draft Assessment Order' before the final order is passed.

On the ground, changes to Section 144C carry a High impact. Crucial for MNCs to avoid long-drawn litigation in CIT(A).

Old Law (ITA 1961)Ch: XIV

Sec 144C

Provision Summary

An alternative dispute resolution mechanism for foreign companies and Transfer Pricing cases.

New Law (ITA 2025)Ch: XV

Sec 164

Provision Summary

Retained. Eligible assessees can approach DRP against a 'Draft Assessment Order' before the final order is passed.

Key Changes & Highlights

Timelines for DRP directions strictly enforced to 9 months.

Related Sections

Section 92CA

Frequently Asked Questions

What does Section 144C of the Income Tax Act 1961 deal with?

Section 144C of the Income Tax Act, 1961 covers dispute resolution panel (DRP). An alternative dispute resolution mechanism for foreign companies and Transfer Pricing cases.

Where does Section 144C of the ITA 1961 go under the Income-tax Act, 2025?

Section 144C of the Income Tax Act, 1961 maps to Section 164 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Eligible assessees can approach DRP against a 'Draft Assessment Order' before the final order is passed.

Why does the change to Section 144C matter for taxpayers?

The transition impact for Section 144C is rated High. Crucial for MNCs to avoid long-drawn litigation in CIT(A).

What are the key changes to Section 144C under the Income-tax Act, 2025?

Timelines for DRP directions strictly enforced to 9 months. These points are specific to Section 144C (Dispute Resolution Panel (DRP)).

Disclaimer: This mapping of Section 144C (Dispute Resolution Panel (DRP)) to Section 164 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 144C is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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