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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 149 → Section 168

Time limit for notice (Reassessment)

RetainedCritical - Determines how far back the tax department can go.

Quick Answer

Section 149 of the Income Tax Act, 1961 (Time limit for notice (Reassessment)) corresponds to Section 168 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 149

The starting point is Section 149 of the Income Tax Act, 1961 — time limit for notice (reassessment). Statutory timelines for reopening cases (3 years vs 10 years).

The new code maps this to Section 168: the provision is retained and renumbered as Section 168 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. 10-year limit applies if escapement involves 'represented in the form of an asset' or 'entry/expenditure' exceeding Rs. 50 Lakhs.

On the ground, changes to Section 149 carry a Critical impact. Determines how far back the tax department can go.

Old Law (ITA 1961)Ch: XIV

Sec 149

Provision Summary

Statutory timelines for reopening cases (3 years vs 10 years).

New Law (ITA 2025)Ch: XV

Sec 168

Provision Summary

Retained. 10-year limit applies if escapement involves 'represented in the form of an asset' or 'entry/expenditure' exceeding Rs. 50 Lakhs.

Key Changes & Highlights

Alignment with the new limitation periods mentioned in recent Finance Acts.

Related Sections

Section 147

Frequently Asked Questions

What does Section 149 of the Income Tax Act 1961 deal with?

Section 149 of the Income Tax Act, 1961 covers time limit for notice (reassessment). Statutory timelines for reopening cases (3 years vs 10 years).

Where does Section 149 of the ITA 1961 go under the Income-tax Act, 2025?

Section 149 of the Income Tax Act, 1961 maps to Section 168 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. 10-year limit applies if escapement involves 'represented in the form of an asset' or 'entry/expenditure' exceeding Rs. 50 Lakhs.

Why does the change to Section 149 matter for taxpayers?

The transition impact for Section 149 is rated Critical. Determines how far back the tax department can go.

What are the key changes to Section 149 under the Income-tax Act, 2025?

Alignment with the new limitation periods mentioned in recent Finance Acts. These points are specific to Section 149 (Time limit for notice (Reassessment)).

Disclaimer: This mapping of Section 149 (Time limit for notice (Reassessment)) to Section 168 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 149 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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