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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Back to Search

ITA 1961 → ITA 2025Assessment

Section 153A

Assessment in case of search or requisition

DeletedCritical - Historical marker for raid assessments.

Quick Answer

Section 153A (Assessment in case of search or requisition) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.

What changed for Section 153A

In the 1961 statute, Section 153A deals with assessment in case of search or requisition. Provided a separate mechanism to assess 6 to 10 years of income simultaneously following a search and seizure (raid) under Section 132.

The Income-tax Act, 2025 does not retain Section 153A: it is deleted with effect from 1st April 2026, so no equivalent section replaces it. NA. Sunset provision activated. Search assessments are now integrated directly into the normal reassessment provisions (Section 147/148).

On the ground, changes to Section 153A carry a Critical impact. Historical marker for raid assessments.

Old Law (ITA 1961)Ch: XIV

Sec 153A

Provision Summary

Provided a separate mechanism to assess 6 to 10 years of income simultaneously following a search and seizure (raid) under Section 132.

Removed under ITA 2025

Deleted

Provision Summary

NA. Sunset provision activated. Search assessments are now integrated directly into the normal reassessment provisions (Section 147/148).

Key Changes & Highlights

Merged into Section 148 reassessment workflow.

Related Sections

Section 132 Section 148

Frequently Asked Questions

What does Section 153A of the Income Tax Act 1961 deal with?

Section 153A of the Income Tax Act, 1961 covers assessment in case of search or requisition. Provided a separate mechanism to assess 6 to 10 years of income simultaneously following a search and seizure (raid) under Section 132.

Does Section 153A survive under the Income-tax Act, 2025?

Section 153A has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Sunset provision activated. Search assessments are now integrated directly into the normal reassessment provisions (Section 147/148).

Why does the change to Section 153A matter for taxpayers?

The transition impact for Section 153A is rated Critical. Historical marker for raid assessments.

What are the key changes to Section 153A under the Income-tax Act, 2025?

Merged into Section 148 reassessment workflow. These points are specific to Section 153A (Assessment in case of search or requisition).

Disclaimer: This mapping of Section 153A (Assessment in case of search or requisition) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 153A is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

Need professional help on Section 153A?

Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.

Curated — ConsultACANeed help with compliance under the new Act?Consult a CA →Alternative — VakilsearchOr browse Vakilsearch services?Vakilsearch — All Services →

*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.

Want to calculate tax on this section?

40+ free, browser-only tax tools at TaxNexus Pro →

Explore Tools