Income Tax Act 2025 Section Mapping
The Income Tax Act 2025 is now in force. From April 1, 2026, every income-tax computation, TDS deduction, return form, and demand notice is issued under the new Act. For most taxpayers the rate, slab, and deduction values have not changed. What has changed is the section number under which the rule lives, the chapter where it sits, and the language used to describe it.
This guide is the practical reference for the sections most businesses, professionals, and finance teams use day to day. It pairs the old 1961 section with its corresponding 2025 section and a one-line description of what the section does. For exact section numbers in less common provisions, always confirm against the CBDT concordance table on incometax.gov.in/iec/foportal/.
Why the Renumbering Matters
The 1961 Act grew over six decades through hundreds of amendments. Sections were inserted with letters and decimals (Section 80CCD 1B), Section 194-IA, Section 115BAC, Section 271AAB) and the structure was no longer easy to read. The 2025 Act re-stitches the entire framework so that:
- Each chapter contains all related rules (every TDS rule lives in the same chapter, every deduction lives in another).
- Sub-sections are removed where possible. Long sub-section trees become standalone sections.
- "Previous year" (year of earning) and "assessment year" (year of taxation) collapse into a single tax year.
- "Notwithstanding anything" and double-negative drafting is replaced by direct language.
The rates, slabs, thresholds, and reliefs are the same as those notified by the Finance Act 2026. The new Act is structurally simpler, not substantively different.
For the broader picture of what changed, see the Income Tax Act 1961 vs 2025 comparison and the new Income Tax Act 2025 business impact guide.
Tax Year Replaces Previous Year and Assessment Year
This is the single biggest terminology change.
Filing forms, ITR utilities, and the e-filing portal will continue to display the AY label for AY 2026-27 because it identifies the filing window. Internally, the Act treats it as the tax year FY 2025-26.
Salary, Employment, and Pension
For salary-arrears relief, see the Section 89 relief and Form 10E guide. For perquisites and HRA, see the HRA exemption Section 10 13A) guide.
House Property and Home Loan Interest
The home loan interest deduction continues to apply only under the old tax regime. Under the new regime (the default after April 2026), Section 24(b) interest on self-occupied house property cannot be claimed. See the Section 24 home loan interest deduction guide.
Business and Professional Income
For tax audit and Form 3CD reporting, see the Section 44AB guide. For presumptive taxation, see the Section 44AD small business guide and the Section 44ADA professionals guide. For MSME payment compliance, see the Section 43B(h) MSME guide.
Capital Gains
For capital gains exemptions, see the Section 54, 54F, 54EC capital gains exemption guide.
Chapter VI-A Deductions (Sections 80C to 80U)
These deductions remain available only under the old tax regime. Under the new regime, the only deductions allowed are the standard deduction of Rs 75,000 and the employer NPS contribution under 80CCD 2). For the full 80C list, see the Section 80C deductions list AY 2026-27 guide, and for 80D see the Section 80D health insurance deduction guide.
Section 87A Rebate and the New Tax Regime
For the rebate detail, see the Section 87A rebate AY 2026-27 guide.
TDS and TCS (Now Consolidated Under Section 393)
The 2025 Act gathers every TDS rule under a single Section 393. Sub-sections inside Section 393 carry the rate, threshold, and applicability for each payment type.
For section-by-section TDS migration steps, see the dedicated TDS and TCS changes for FY 2026-27. For the AY 2026-27 rate chart, see the TDS rate chart 2026 to 2027.
Returns, Assessments, and Refunds
For the AY 2026-27 return deadlines, see the ITR filing last date AY 2026-27 guide.
What This Means for Your Compliance Stack
Five practical items if you have not migrated yet:
- TDS challans and returns: All Q1 FY 2026-27 TDS deposits and Form 140 must reference the new sub-sections of Section 393. Old codes such as 194C and 194J will be rejected.
- Employee tax declarations: Form 12BB and salary tax computation worksheets your payroll team uses must be updated. Section 80C, 80D, 24(b), and 10 13A) field labels typically remain unchanged on declarations because they refer to the deduction name, but internal tax computation engines must use the new section numbers.
- Demand and refund handling: Notices issued from April 2026 will quote the new section. A reassessment notice that reads "Section 148" without further qualification may now refer to the 2025 Act. Always check the date of issue and the Act referenced in the heading.
- Statutory audit and tax audit reports: Form 3CD clauses (clause numbers also change) must reflect the new Act. Confirm with your auditor that they are using the AY 2026-27 utility, not a carry-over from previous years.
- Internal templates and SOPs: Engagement letters, advance tax notes, salary advisories, and disclosure templates that quote section numbers should be reviewed once before the next filing cycle. A search-and-replace exercise is rarely accurate; the section names sometimes change too.
Tax Garden's tax compliance services handle the migration: TDS challan codes, employee tax declarations, software configuration in Tally and Zoho, and the audit walkthrough are all done with the new Act references in place.
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Tax Garden is a compliance partner for startups in Kondapur and Hyderabad's HITEC City corridor. We handle company incorporation, GST registration, TDS filings, payroll, ROC annual filings, director KYC, and annual ITR filing, all under one flat-fee plan.
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Unlike traditional accounting practices that charge hourly and are difficult to reach, Tax Garden operates on flat-fee subscription plans with a dedicated account manager, monthly compliance updates, and WhatsApp-first communication. Our AI-powered workflow catches errors before filings are submitted, and Kavach error-protection ensures you are never left alone if something goes wrong.
Sources
This guide is verified against the Income Tax Act 2025 as enacted, the Finance Act 2026, the CBDT concordance table published on incometax.gov.in/iec/foportal/, and the practical mapping referenced in the TDS and TCS changes for FY 2026-27. Cross-checked against ClearTax, Tax2win, BajajFinserv, and KDK Software's section-finder coverage of the 2025 Act as of May 2026. For exact new section numbers in less common provisions (international tax, transfer pricing, search and seizure, settlement commission), always confirm against the official CBDT notification before quoting in a contract or filing.
