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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 43CA → Section 49

Special provision for full value of consideration for transfer of assets other than capital assets in certain cases

RetainedHigh - Crucial for taxing the real estate development sector.

Quick Answer

Section 43CA of the Income Tax Act, 1961 (Special provision for full value of consideration for transfer of assets other than capital assets in certain cases) corresponds to Section 49 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 43CA

In the 1961 statute, Section 43CA deals with special provision for full value of consideration for transfer of assets other than capital assets in certain cases. If a real estate developer sells a property (held as stock-in-trade) below the Stamp Duty Value, the SDV is deemed as the business income.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 43CA is retained and renumbered as Section 49 of the Income-tax Act, 2025. Retained. Acts as the PGBP mirror to Section 50C (Capital Gains). The 10% safe harbor limit is strictly maintained.

The transition impact on Section 43CA is assessed as High. Crucial for taxing the real estate development sector.

Old Law (ITA 1961)Ch: IV-D

Sec 43CA

Provision Summary

If a real estate developer sells a property (held as stock-in-trade) below the Stamp Duty Value, the SDV is deemed as the business income.

New Law (ITA 2025)Ch: VI

Sec 49

Provision Summary

Retained. Acts as the PGBP mirror to Section 50C (Capital Gains). The 10% safe harbor limit is strictly maintained.

Key Changes & Highlights

Automated cross-verification with state land registry APIs.

Related Sections

Section 50C

Frequently Asked Questions

Which subject does Section 43CA of the 1961 Act cover?

Section 43CA of the Income Tax Act, 1961 covers special provision for full value of consideration for transfer of assets other than capital assets in certain cases. If a real estate developer sells a property (held as stock-in-trade) below the Stamp Duty Value, the SDV is deemed as the business income.

What is the new section number for Section 43CA under the Income-tax Act, 2025?

Section 43CA of the Income Tax Act, 1961 maps to Section 49 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Acts as the PGBP mirror to Section 50C (Capital Gains). The 10% safe harbor limit is strictly maintained.

How does the Income-tax Act, 2025 affect Section 43CA in practice?

The transition impact for Section 43CA is rated High. Crucial for taxing the real estate development sector.

What is new about Section 43CA under the Income-tax Act, 2025?

Automated cross-verification with state land registry APIs. These points are specific to Section 43CA (Special provision for full value of consideration for transfer of assets other than capital assets in certain cases).

Disclaimer: This mapping of Section 43CA (Special provision for full value of consideration for transfer of assets other than capital assets in certain cases) to Section 49 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 43CA is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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