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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Section 94A → Section 192

Special measures in respect of transactions with persons located in notified jurisdictional area

RetainedHigh - Severely restricts businesses from routing funds through non-compliant island nations.

Quick Answer

Section 94A of the Income Tax Act, 1961 (Special measures in respect of transactions with persons located in notified jurisdictional area) corresponds to Section 192 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 94A

In the 1961 statute, Section 94A deals with special measures in respect of transactions with persons located in notified jurisdictional area. If an assessee enters into a transaction with a person in a notified non-cooperative country (tax haven), TP rules automatically apply, and a flat 30% TDS is mandated.

From 1st April 2026, the same subject sits at Section 192 of the Income-tax Act, 2025 — retained and renumbered as Section 192 of the Income-tax Act, 2025. Retained. Acts as India's primary defense against black-listed tax havens.

For Section 94A, the practical impact is rated High. Severely restricts businesses from routing funds through non-compliant island nations.

Old Law (ITA 1961)Ch: X

Sec 94A

Provision Summary

If an assessee enters into a transaction with a person in a notified non-cooperative country (tax haven), TP rules automatically apply, and a flat 30% TDS is mandated.

New Law (ITA 2025)Ch: XII

Sec 192

Provision Summary

Retained. Acts as India's primary defense against black-listed tax havens.

Key Changes & Highlights

TDS rates and disallowances become highly punitive for transactions passing through these jurisdictions.

Related Sections

Section 92

Frequently Asked Questions

What is Section 94A of the Income Tax Act, 1961 about?

Section 94A of the Income Tax Act, 1961 covers special measures in respect of transactions with persons located in notified jurisdictional area. If an assessee enters into a transaction with a person in a notified non-cooperative country (tax haven), TP rules automatically apply, and a flat 30% TDS is mandated.

Which section replaces Section 94A in the Income-tax Act, 2025?

Section 94A of the Income Tax Act, 1961 maps to Section 192 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Acts as India's primary defense against black-listed tax havens.

What is the impact of the change to Section 94A under the new tax code?

The transition impact for Section 94A is rated High. Severely restricts businesses from routing funds through non-compliant island nations.

What should I watch out for when Section 94A moves to the 2025 code?

TDS rates and disallowances become highly punitive for transactions passing through these jurisdictions. These points are specific to Section 94A (Special measures in respect of transactions with persons located in notified jurisdictional area).

Disclaimer: This mapping of Section 94A (Special measures in respect of transactions with persons located in notified jurisdictional area) to Section 192 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 94A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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