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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 92E → Section 189

Report from an accountant to be furnished by persons entering into international transaction

RetainedCritical - The primary reporting mechanism for CAs handling international clients.

Quick Answer

Section 92E of the Income Tax Act, 1961 (Report from an accountant to be furnished by persons entering into international transaction) corresponds to Section 189 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 92E

Section 92E of the 1961 Act sets out the rules on report from an accountant to be furnished by persons entering into international transaction. Requires a CA to file Form 3CEB certifying the nature and value of international transactions by 31st October.

From 1st April 2026, the same subject sits at Section 189 of the Income-tax Act, 2025 — retained and renumbered as Section 189 of the Income-tax Act, 2025. Retained. Form 3CEB is entirely digital and relies heavily on automated API checks against the company's financial statements.

For Section 92E, the practical impact is rated Critical. The primary reporting mechanism for CAs handling international clients.

Old Law (ITA 1961)Ch: X

Sec 92E

Provision Summary

Requires a CA to file Form 3CEB certifying the nature and value of international transactions by 31st October.

New Law (ITA 2025)Ch: XII

Sec 189

Provision Summary

Retained. Form 3CEB is entirely digital and relies heavily on automated API checks against the company's financial statements.

Key Changes & Highlights

Form submission strictly linked with DIN generation.

Related Sections

Section 92D

Frequently Asked Questions

What is Section 92E of the Income Tax Act, 1961 about?

Section 92E of the Income Tax Act, 1961 covers report from an accountant to be furnished by persons entering into international transaction. Requires a CA to file Form 3CEB certifying the nature and value of international transactions by 31st October.

Which section replaces Section 92E in the Income-tax Act, 2025?

Section 92E of the Income Tax Act, 1961 maps to Section 189 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Form 3CEB is entirely digital and relies heavily on automated API checks against the company's financial statements.

What is the impact of the change to Section 92E under the new tax code?

The transition impact for Section 92E is rated Critical. The primary reporting mechanism for CAs handling international clients.

What should I watch out for when Section 92E moves to the 2025 code?

Form submission strictly linked with DIN generation. These points are specific to Section 92E (Report from an accountant to be furnished by persons entering into international transaction).

Disclaimer: This mapping of Section 92E (Report from an accountant to be furnished by persons entering into international transaction) to Section 189 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 92E is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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