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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 271DA → Section 353

Penalty for failure to comply with provisions of section 269ST

RetainedCritical - Stops massive retail cash transactions.

Quick Answer

Section 271DA of the Income Tax Act, 1961 (Penalty for failure to comply with provisions of section 269ST) corresponds to Section 353 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 271DA

Under the Income Tax Act, 1961, Section 271DA governs penalty for failure to comply with provisions of section 269ST. Penalty equal to the amount of cash received (Rs. 2 Lakhs or more) in violation of 269ST.

From 1st April 2026, the same subject sits at Section 353 of the Income-tax Act, 2025 — retained and renumbered as Section 353 of the Income-tax Act, 2025. Retained. Levied on the person receiving the cash.

For Section 271DA, the practical impact is rated Critical. Stops massive retail cash transactions.

Old Law (ITA 1961)Ch: XXI

Sec 271DA

Provision Summary

Penalty equal to the amount of cash received (Rs. 2 Lakhs or more) in violation of 269ST.

New Law (ITA 2025)Ch: XXIV

Sec 353

Provision Summary

Retained. Levied on the person receiving the cash.

Key Changes & Highlights

Stringently applied to jewelers and hospitals.

Related Sections

Section 269ST

Frequently Asked Questions

What is Section 271DA of the Income Tax Act, 1961 about?

Section 271DA of the Income Tax Act, 1961 covers penalty for failure to comply with provisions of section 269ST. Penalty equal to the amount of cash received (Rs. 2 Lakhs or more) in violation of 269ST.

Which section replaces Section 271DA in the Income-tax Act, 2025?

Section 271DA of the Income Tax Act, 1961 maps to Section 353 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Levied on the person receiving the cash.

What is the impact of the change to Section 271DA under the new tax code?

The transition impact for Section 271DA is rated Critical. Stops massive retail cash transactions.

What should I watch out for when Section 271DA moves to the 2025 code?

Stringently applied to jewelers and hospitals. These points are specific to Section 271DA (Penalty for failure to comply with provisions of section 269ST).

Disclaimer: This mapping of Section 271DA (Penalty for failure to comply with provisions of section 269ST) to Section 353 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 271DA is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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