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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 253 → Section 310

Appeals to the Appellate Tribunal (ITAT)

RetainedHigh - Crucial for high-stakes legal battles.

Quick Answer

Section 253 of the Income Tax Act, 1961 (Appeals to the Appellate Tribunal (ITAT)) corresponds to Section 310 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 253

In the 1961 statute, Section 253 deals with appeals to the appellate tribunal (ITAT). Allows appeals against the order of CIT(A) to the ITAT (the final fact-finding authority).

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 253 is retained and renumbered as Section 310 of the Income-tax Act, 2025. Retained. ITAT remains an independent body under the Ministry of Law & Justice, not the Ministry of Finance.

The transition impact on Section 253 is assessed as High. Crucial for high-stakes legal battles.

Old Law (ITA 1961)Ch: XX

Sec 253

Provision Summary

Allows appeals against the order of CIT(A) to the ITAT (the final fact-finding authority).

New Law (ITA 2025)Ch: XXII

Sec 310

Provision Summary

Retained. ITAT remains an independent body under the Ministry of Law & Justice, not the Ministry of Finance.

Key Changes & Highlights

Electronic filing of appeals and virtual hearings in ITAT made permanent.

Frequently Asked Questions

Which subject does Section 253 of the 1961 Act cover?

Section 253 of the Income Tax Act, 1961 covers appeals to the appellate tribunal (ITAT). Allows appeals against the order of CIT(A) to the ITAT (the final fact-finding authority).

What is the new section number for Section 253 under the Income-tax Act, 2025?

Section 253 of the Income Tax Act, 1961 maps to Section 310 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. ITAT remains an independent body under the Ministry of Law & Justice, not the Ministry of Finance.

How does the Income-tax Act, 2025 affect Section 253 in practice?

The transition impact for Section 253 is rated High. Crucial for high-stakes legal battles.

What is new about Section 253 under the Income-tax Act, 2025?

Electronic filing of appeals and virtual hearings in ITAT made permanent. These points are specific to Section 253 (Appeals to the Appellate Tribunal (ITAT)).

Disclaimer: This mapping of Section 253 (Appeals to the Appellate Tribunal (ITAT)) to Section 310 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 253 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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