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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 293B → Section 528

Power of Central Government or Board to condone delays

RetainedHigh - Important administrative relief mechanism.

Quick Answer

Section 293B of the Income Tax Act, 1961 (Power of Central Government or Board to condone delays) corresponds to Section 528 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 293B

The starting point is Section 293B of the Income Tax Act, 1961 — power of central government or board to condone delays. Grants the government or CBDT the power to condone delays by taxpayers in obtaining approvals or fulfilling conditions.

From 1st April 2026, the same subject sits at Section 528 of the Income-tax Act, 2025 — retained and renumbered as Section 528 of the Income-tax Act, 2025. Retained. Acts as a safety valve to prevent genuine taxpayers from losing deductions due to procedural delays.

For Section 293B, the practical impact is rated High. Important administrative relief mechanism.

Old Law (ITA 1961)Ch: XXIII

Sec 293B

Provision Summary

Grants the government or CBDT the power to condone delays by taxpayers in obtaining approvals or fulfilling conditions.

New Law (ITA 2025)Ch: XXIII

Sec 528

Provision Summary

Retained. Acts as a safety valve to prevent genuine taxpayers from losing deductions due to procedural delays.

Key Changes & Highlights

Condonation applications for delay in filing ITR for claiming refunds moved towards digitized tracking.

Related Sections

Section 119

Frequently Asked Questions

What is Section 293B of the Income Tax Act, 1961 about?

Section 293B of the Income Tax Act, 1961 covers power of central government or board to condone delays. Grants the government or CBDT the power to condone delays by taxpayers in obtaining approvals or fulfilling conditions.

Which section replaces Section 293B in the Income-tax Act, 2025?

Section 293B of the Income Tax Act, 1961 maps to Section 528 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Acts as a safety valve to prevent genuine taxpayers from losing deductions due to procedural delays.

What is the impact of the change to Section 293B under the new tax code?

The transition impact for Section 293B is rated High. Important administrative relief mechanism.

What should I watch out for when Section 293B moves to the 2025 code?

Condonation applications for delay in filing ITR for claiming refunds moved towards digitized tracking. These points are specific to Section 293B (Power of Central Government or Board to condone delays).

Disclaimer: This mapping of Section 293B (Power of Central Government or Board to condone delays) to Section 528 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 293B is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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