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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 293D → Section 532

Power to frame schemes (Faceless Schemes)

RetainedCritical - The legal foundation for the entirely digital future of the Income Tax Department.

Quick Answer

Section 293D of the Income Tax Act, 1961 (Power to frame schemes (Faceless Schemes)) corresponds to Section 532 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 293D

In the 1961 statute, Section 293D deals with power to frame schemes (faceless schemes). Enabled the government to notify faceless schemes for approvals and registrations.

From 1st April 2026, the same subject sits at Section 532 of the Income-tax Act, 2025 — retained and renumbered as Section 532 of the Income-tax Act, 2025. Broadened into a general 'Power to frame schemes' for eliminating human interface in all tax processes to the extent technologically feasible.

For Section 293D, the practical impact is rated Critical. The legal foundation for the entirely digital future of the Income Tax Department.

Old Law (ITA 1961)Ch: XXIII

Sec 293D

Provision Summary

Enabled the government to notify faceless schemes for approvals and registrations.

New Law (ITA 2025)Ch: XXIII

Sec 532

Provision Summary

Broadened into a general 'Power to frame schemes' for eliminating human interface in all tax processes to the extent technologically feasible.

Key Changes & Highlights

Centralized authority to implement AI and tech-driven faceless proceedings across the board.

Frequently Asked Questions

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

Section 293D of the Income Tax Act, 1961 covers power to frame schemes (faceless schemes). Enabled the government to notify faceless schemes for approvals and registrations.

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

Section 293D of the Income Tax Act, 1961 maps to Section 532 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Broadened into a general 'Power to frame schemes' for eliminating human interface in all tax processes to the extent technologically feasible.

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

The transition impact for Section 293D is rated Critical. The legal foundation for the entirely digital future of the Income Tax Department.

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

Centralized authority to implement AI and tech-driven faceless proceedings across the board. These points are specific to Section 293D (Power to frame schemes (Faceless Schemes)).

Disclaimer: This mapping of Section 293D (Power to frame schemes (Faceless Schemes)) to Section 532 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 293D is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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