Library / Income-tax Act, 2025: The Professional's Master Guide
Appendix A: Section Mapping, 1961 Act to 2025 Act
The sections used most often in practice. For any section not listed, use the mapping utility on the Income Tax Department website.
Topic | Old (1961) | New (2025) |
|---|---|---|
Definitions / Tax Year / Charge / Scope / Residence | 2 / 3 / 4 / 5 / 6 | 2 / 3 / 4 / 5 / 6 |
Deemed accrual in India | 9 | 9 with Schedule I |
Exempt income / Expense for exempt income | 10 / 14A | 11 with Schedules II to VII / 14 |
Salary / Perquisites / Deductions from salary | 15, 17 / 17(2) / 16, 10(10) etc. | 15, 16 / 17 / 19 |
House property: charge / annual value / deductions | 22 / 23 / 24 | 20 / 21 / 22 |
Business income / Depreciation / General deduction | 28 / 32 / 37 | 26 / 33 / 34 |
Employee welfare / Bad debts / Other deductions | 36 (various) | 29 / 31 / 32 |
Disallowances | 40 / 40A | 35 / 36 |
Payment basis / Deemed profits | 43B / 41 | 37 / 38 |
Preliminary expenses / Scientific research / Specified business | 35D / 35 / 35AD | 44 / 45 / 46 |
Amalgamation and VRS expenses | 35DD / 35DDA | 52 |
Stock-in-trade sold below stamp value / Construction contracts | 43CA / 43CB | 53 / 57 |
Presumptive: residents / non-residents | 44AD, 44ADA, 44AE / 44B, 44BB etc. | 58 / 61 |
Royalty and FTS of non-residents / Head office expenses | 44DA / 44C | 59 / 60 |
Books / Tax audit | 44AA / 44AB | 62 / 63 |
Capital gains charge / Not transfer / Computation / Cost | 45 / 47 / 48 / 49 | 67 / 70 / 72 / 73 |
Depreciable assets / Slump sale / Stamp value / Unquoted shares | 50 / 50B / 50C / 50CA | 74 / 77 / 78 / 79 |
Exemptions 54 / 54B / 54EC / 54F | 54 / 54B / 54EC / 54F | 82 / 83 / 85 / 86 |
Other sources / Deductions / Not deductible | 56 / 57 / 58 | 92 / 93 / 94 |
Clubbing | 64 | 99 |
Unexplained credits / investments / assets / expenditure | 68 / 69 / 69A / 69C | 102 / 103 / 104 / 105 |
Set off same head / other heads | 70 / 71 | 108 / 109 |
Carry forward: house property / business / capital loss / speculation | 71B / 72 / 74 / 73 | 110 / 112 / 111 / 113 |
Losses in amalgamation / Closely held companies / Loss return | 72A / 79 / 80 | 116 / 119 / 121 |
80C / 80CCD / 80D / 80E / 80G | 80C / 80CCD / 80D / 80E / 80G | 123 / 124 / 126 / 129 / 133 |
80-IAC / 80JJAA / 80LA / 80M | 80-IAC / 80JJAA / 80LA / 80M | 140 / 146 / 147 / 148 |
80GG / 80TTA and 80TTB / 80U | 80GG / 80TTA, 80TTB / 80U | 134 / 153 / 154 |
Rebate / Relief for arrears | 87A / 89 | 156 / 157 |
DTAA relief / Unilateral relief | 90, 90A / 91 | 159 / 160 |
Transfer pricing | 92 to 92F | 161 to 173 |
Transfer to non-residents / Bond washing / NJA / Thin cap | 93 / 94 / 94A / 94B | 174 / 175 / 176 / 177 |
GAAR | 95 to 102 | Chapter on GAAR (consequences in 181) |
STCG equity / LTCG / LTCG equity | 111A / 112 / 112A | 196 / 197 / 198 |
Company regimes: manufacturing / concessional / new manufacturing | 115BA / 115BAA / 115BAB | 199 / 200 / 201 |
New tax regime (individuals etc.) | 115BAC | 202 |
MAT / AMT | 115JB / 115JC | 206(1) / 206(2) |
Non-resident rates on dividend, interest, royalty, FTS | 115A | 207 |
PAN / Return / Self assessment / Updated return | 139A / 139 / 140A / 140B | 262 / 263 / 266 / 267 |
Inquiry / Assessment / Best judgment / Faceless / DRP | 142(1) / 143 / 144 / 144B / 144C | 268 / 270 / 271 / 273 / 275 |
Reassessment / Notice / Procedure / Time limit | 147 / 148 / 148A / 149 | 279 / 280 / 281 / 282 |
TDS salary / other TDS / TCS / Lower deduction | 192 / 193 to 195 / 206C / 197 | 392 / 393 / 394 / 395 |
Interest 234A / 234B / 234C / 234D | 234A / 234B / 234C / 234D | 423 / 424 / 425 / 426 |
Fees 234E / 234F / Interest on refund | 234E / 234F / 244A | 427 / 428 / 437 |
Penalty for under-reporting / Repeal and savings | 270A / 297 | 439 / 536 |
© Vipin Nair. This guide is for reading online only. Copying, downloading, printing and redistribution are not permitted. For study and general reference; not legal, tax or investment advice.