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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 277 → Section 385

False statement in verification

RetainedHigh - Professional and personal risk for the signatory.

Quick Answer

Section 277 of the Income Tax Act, 1961 (False statement in verification) corresponds to Section 385 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 277

Section 277 of the 1961 Act sets out the rules on false statement in verification. Prosecution for making a false statement in any verification (ITR sign-off, appeals).

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 277 is retained and renumbered as Section 385 of the Income-tax Act, 2025. Retained. Signing an ITR knowing it contains false data is a criminal offense.

The transition impact on Section 277 is assessed as High. Professional and personal risk for the signatory.

Old Law (ITA 1961)Ch: XXII

Sec 277

Provision Summary

Prosecution for making a false statement in any verification (ITR sign-off, appeals).

New Law (ITA 2025)Ch: XXV

Sec 385

Provision Summary

Retained. Signing an ITR knowing it contains false data is a criminal offense.

Key Changes & Highlights

Applies to e-verification via OTP as well (digital signature equivalent).

Related Sections

Section 140

Frequently Asked Questions

Which subject does Section 277 of the 1961 Act cover?

Section 277 of the Income Tax Act, 1961 covers false statement in verification. Prosecution for making a false statement in any verification (ITR sign-off, appeals).

What is the new section number for Section 277 under the Income-tax Act, 2025?

Section 277 of the Income Tax Act, 1961 maps to Section 385 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Signing an ITR knowing it contains false data is a criminal offense.

How does the Income-tax Act, 2025 affect Section 277 in practice?

The transition impact for Section 277 is rated High. Professional and personal risk for the signatory.

What is new about Section 277 under the Income-tax Act, 2025?

Applies to e-verification via OTP as well (digital signature equivalent). These points are specific to Section 277 (False statement in verification).

Disclaimer: This mapping of Section 277 (False statement in verification) to Section 385 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 277 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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