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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 92CE → Section 187

Secondary adjustment in certain cases

RetainedHigh - Forces MNCs to physically move cash to India after an audit addition.

Quick Answer

Section 92CE of the Income Tax Act, 1961 (Secondary adjustment in certain cases) corresponds to Section 187 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 92CE

Section 92CE of the 1961 Act sets out the rules on secondary adjustment in certain cases. If ALP adjustment exceeds Rs. 1 Crore, the excess money must actually be repatriated to India within 90 days. If not, interest is charged as if it was a loan.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 92CE is retained and renumbered as Section 187 of the Income-tax Act, 2025. Retained verbatim. Ensures that paper adjustments actually result in real cash entering the Indian economy.

The transition impact on Section 92CE is assessed as High. Forces MNCs to physically move cash to India after an audit addition.

Old Law (ITA 1961)Ch: X

Sec 92CE

Provision Summary

If ALP adjustment exceeds Rs. 1 Crore, the excess money must actually be repatriated to India within 90 days. If not, interest is charged as if it was a loan.

New Law (ITA 2025)Ch: XII

Sec 187

Provision Summary

Retained verbatim. Ensures that paper adjustments actually result in real cash entering the Indian economy.

Key Changes & Highlights

No change. Acts as a strict enforcement tool.

Frequently Asked Questions

Which subject does Section 92CE of the 1961 Act cover?

Section 92CE of the Income Tax Act, 1961 covers secondary adjustment in certain cases. If ALP adjustment exceeds Rs. 1 Crore, the excess money must actually be repatriated to India within 90 days. If not, interest is charged as if it was a loan.

What is the new section number for Section 92CE under the Income-tax Act, 2025?

Section 92CE of the Income Tax Act, 1961 maps to Section 187 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained verbatim. Ensures that paper adjustments actually result in real cash entering the Indian economy.

How does the Income-tax Act, 2025 affect Section 92CE in practice?

The transition impact for Section 92CE is rated High. Forces MNCs to physically move cash to India after an audit addition.

Disclaimer: This mapping of Section 92CE (Secondary adjustment in certain cases) to Section 187 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 92CE is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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