Old vs new section numbers: quick reference
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Updated 03 Oct 2026
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The 1961 sections people use most, and where they now sit in the Income-tax Act, 2025.
1 sections
Most-used sections
| Topic | 1961 Act | 2025 Act |
|---|---|---|
| New tax regime | 115BAC | 202 |
| Rebate | 87A | 156 |
| Life insurance, PPF, ELSS etc. | 80C, 80CCC | 123 |
| NPS | 80CCD | 124 |
| Health insurance | 80D | 126 |
| Education loan interest | 80E | 129 |
| Donations | 80G | 133 |
| Presumptive tax | 44AD, 44ADA, 44AE | 58, 59, 60 |
| Books of account | 44AA | 62 |
| Tax audit | 44AB | 63 |
| Capital gains charge | 45 | 67 |
| STCG on listed shares | 111A | 196 |
| LTCG (other assets) | 112 | 197 |
| LTCG on listed shares | 112A | 198 |
| Reinvestment exemptions | 54 to 54GB | 82 to 88 |
| Minimum alternate tax | 115JB | 206 |
| Salary TDS | 192 | 392 |
| All other resident TDS | 193 to 194T | 393 |
| TCS | 206C | 394 |
| PAN / Aadhaar | 139A, 139AA | 262 |
| Filing the return | 139 | 263 |
| Self-assessment tax | 140A | 266 |
| Intimation / assessment | 143 | 270 |
| Reassessment | 147 to 151 | 279 to 284 |
| Rectification | 154 | 287 |
| Advance tax | 207 to 211 | 403 to 408 |
| Interest for late return / advance tax | 234A, 234B, 234C | 423, 424, 425 |
| Refund interest | 244A | 437 |
| Under-reporting penalty | 270A | 439 |
Use this table for orientation. For a notice, a legal opinion or an audit report, confirm the exact sub-section against the official CBDT concordance on the income tax portal.
Sources
PreviousIncome-tax Act, 2025: what changed and when Next in Income Tax Basics Residential status: resident, RNOR and non-resident
#section mapping#old section new section#80c new section#87a new section#115bac section 202#44ad section 58#139 section 263#concordance
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