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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 14A → Section 19A

Expenditure incurred in relation to income not includible in total income

RetainedHigh - Crucial for corporate assessments and investment companies.

Quick Answer

Section 14A of the Income Tax Act, 1961 (Expenditure incurred in relation to income not includible in total income) corresponds to Section 19A of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 14A

The starting point is Section 14A of the Income Tax Act, 1961 — expenditure incurred in relation to income not includible in total income. No deduction is allowed for expenses incurred to earn exempt income (like agricultural income or certain dividends).

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 14A is retained and renumbered as Section 19A of the Income-tax Act, 2025. Retained. The algorithmic disallowance rules (Rule 8D) are now more deeply integrated into corporate tax filings to prevent disputes.

The transition impact on Section 14A is assessed as High. Crucial for corporate assessments and investment companies.

Old Law (ITA 1961)Ch: IV

Sec 14A

Provision Summary

No deduction is allowed for expenses incurred to earn exempt income (like agricultural income or certain dividends).

New Law (ITA 2025)Ch: IV

Sec 19A

Provision Summary

Retained. The algorithmic disallowance rules (Rule 8D) are now more deeply integrated into corporate tax filings to prevent disputes.

Key Changes & Highlights

Clarified that disallowance applies even if no exempt income is actually earned during that specific year.

Related Sections

Rule 8D

Frequently Asked Questions

Which subject does Section 14A of the 1961 Act cover?

Section 14A of the Income Tax Act, 1961 covers expenditure incurred in relation to income not includible in total income. No deduction is allowed for expenses incurred to earn exempt income (like agricultural income or certain dividends).

What is the new section number for Section 14A under the Income-tax Act, 2025?

Section 14A of the Income Tax Act, 1961 maps to Section 19A of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The algorithmic disallowance rules (Rule 8D) are now more deeply integrated into corporate tax filings to prevent disputes.

How does the Income-tax Act, 2025 affect Section 14A in practice?

The transition impact for Section 14A is rated High. Crucial for corporate assessments and investment companies.

What is new about Section 14A under the Income-tax Act, 2025?

Clarified that disallowance applies even if no exempt income is actually earned during that specific year. These points are specific to Section 14A (Expenditure incurred in relation to income not includible in total income).

Disclaimer: This mapping of Section 14A (Expenditure incurred in relation to income not includible in total income) to Section 19A of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 14A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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