Section MAP
ITA 1961 → ITA 2025 Section Mapping (120+ entries)
Section No.
MAP
Chapter
REF
ITA 1961 Predecessor
All sections
Section Details
Find the new ITA 2025 section number for any ITA 1961 section. 80C is now Section 123. 87A is Section 156. 234A is Section 430. Section 194A is now Section 393 Table 1. Full searchable table.
Chapter Context
Section MAP falls under Chapter REF — Reference of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was All sections.
Frequently Asked Questions
Section 80C of the Income Tax Act 1961 is Section 123 in the Income Tax Act 2025. The ₹1.5 lakh deduction limit for LIC premiums, PPF contributions, ELSS investments, home loan principal repayment, NSC, and tuition fees is UNCHANGED. However, this deduction is NOT available under the new tax regime (Section 202). Under the old regime, Section 123 (ITA 2025) / Section 80C (ITA 1961) continues as before.
Section 87A of the Income Tax Act 1961 is Section 156 in the Income Tax Act 2025. The rebate has been significantly enhanced: Under the new tax regime (Section 202), the rebate is ₹60,000 if total income ≤ ₹12 lakh (making tax effectively zero up to ₹12 lakh). Under the old tax regime, the rebate remains ₹12,500 for income up to ₹5 lakh.
All sub-sections of Section 139 (from 139(1) to 139(8A)) of the Income Tax Act 1961 are consolidated into Section 263 of the Income Tax Act 2025. The key changes: new non-audit business due date of 31 August (was 31 July); updated return (ITR-U) window extended from 24 months to 48 months; tiered additional tax (25%/50%/60%/70%) for updated returns.
Under the Income Tax Act 2025: Section 234A → Section 430 (interest for late filing at 1%/month); Section 234B → Section 434 (interest for advance tax shortfall at 1%/month); Section 234C → Section 435 (interest for advance tax deferment at 1%/month); Section 234F → Section 428 (late filing fee ₹5,000/₹1,000). All rates and amounts are unchanged — only the section numbers have changed.
All non-salary TDS sections from Section 194A to Section 194T and Section 195 are consolidated into Section 393 of the Income Tax Act 2025. Section 393 contains 6 Tables: Table 1 (resident payments — all domestic TDS), Table 2 (non-resident payments — old 195), Table 3 (general provisions), Table 4 (exempt payments), Table 5 (VDA/online gaming — old 194S/194BA). Section 192 (salary TDS) → Section 392; Section 206C (TCS) → Section 394.
The Income Tax Act 2025 reduced the total sections from 819 to 536 (-35%) and chapters from 47 to 23 (-51%) through consolidation and restructuring. Key reasons: (1) Section 10's 60+ sub-clauses moved to simpler Schedules; (2) Chapter VI-A (80A to 80U) integrated into Chapter IV as Part I (Sections 114–157); (3) 37 TDS sections merged into 3 parent sections (392/393/394); (4) Multiple assessment and appeal sections consolidated. Section numbers changed as a natural consequence — but for most taxpayers, the underlying rules, rates, and limits remain unchanged.