# Income Tax Act 2025 Section Mapping — Complete Old vs New Cheat Sheet
Series: Part 3 of the Income Tax Act 2025 Guide | Reference for Tax Year 2026-27 onwards | Read Part 1: Complete Guide to the new Act →
Quick context: From April 1, 2026, India's new Income Tax Act, 2025 replaces the Income Tax Act, 1961. The reform changes section numbers — not tax rates or deduction limits. Section 80C is now Section 123. Section 87A is Section 156. Section 234A is Section 423. Your deductions, rebates, and tax liability remain identical. This is a structural renumbering, not a tax rate change. Source: Income Tax Department — Income Tax Bill 2025.
This is the most-asked question by every taxpayer right now: "My old section is now which section?" This guide answers it for all 100+ commonly used sections — categorised, searchable, with deduction limits and notes.
# When Do You Actually Need These New Numbers?
Before the tables, the most important clarification:
| Period | What You Cite |
|---|---|
| Filing ITR in July/August 2026 (for FY 2025-26) | Old section numbers — 80C, 24(b), 87A, 234A, 115BAC |
| Form 16 issued June 2026 (for FY 2025-26 salary) | Old format, old section references |
| Filing ITR in 2027 (for Tax Year 2026-27) | New section numbers — 123, 130, 156, 423, 202 |
| Form 130 issued June 2027 (for TY 2026-27 salary) | New format, new section references |
So practically: you're using old section numbers for one more filing cycle. From mid-2027, the new references take over. But your tax software, accountant, and payroll team need to be ready before April 1, 2026 for transactions happening after that date.
# Master Cheat Sheet — Most Asked Conversions
If you remember nothing else from this article, remember these 12:
| Most Asked Old Section | New Section (Act 2025) | What It Is | Limit Unchanged |
|---|---|---|---|
| Section 80C | Section 123 (+ Schedule XV) | Life insurance, PPF, ELSS, home loan principal, SSY, tax-saver FD | ₹1.5 lakh |
| Section 80D | Section 126 | Health insurance premium (self + parents) | ₹25,000 + ₹50,000 |
| Section 24(b) | Section 22 | Home loan interest deduction (self-occupied) | ₹2 lakh |
| Section 87A | Section 156 | Tax rebate (₹60K new regime / ₹12.5K old) | Income ≤ ₹12 L / ₹5 L |
| Section 115BAC | Section 202 | New tax regime (default) | Same slabs |
| Section 139 | Section 263 | Return of income filing | Same due dates |
| Section 234A/B/C | Sections 423/424/425 | Interest on late filing / advance tax | 1% per month |
| Section 192 | Section 392 | TDS on salary | Slab-based |
| All other TDS (194 series) | Section 393 | Single consolidated TDS section | Same rates |
| Section 44AB | Section 63 | Tax audit threshold | ₹1 cr / ₹10 cr |
| Section 44AD/44ADA/44AE | Section 58 (consolidated) | Presumptive taxation schemes | Same limits |
| Section 54 | Section 82 | Capital gains exemption on residential house | Same conditions |
# Part A — Deductions (Old Chapter VI-A → New Sections 123 to 154)
The most-used set of sections by every salaried taxpayer and small business owner. All limits unchanged. All deductions still available only under the old tax regime (Section 202 default new regime excludes most of these).
# A1. Investment-Linked Deductions
| Old Section | New Section | Description | Maximum Limit |
|---|---|---|---|
| Section 80C | Section 123 read with Schedule XV | LIC premium, PPF, ELSS, NSC, 5-yr tax-saver FD, SSY, tuition fees, home loan principal, stamp duty | ₹1,50,000 (combined) |
| Section 80CCC | Section 123 (merged) | Pension fund (LIC New Jeevan Suraksha etc.) | Within ₹1.5 L cap |
| Section 80CCD(1) | Section 123 (merged) | NPS employee contribution (10% of salary) | Within ₹1.5 L cap |
| Section 80CCD(1B) | Section 123(C) | Additional NPS contribution | ₹50,000 (over and above ₹1.5 L) |
| Section 80CCD(2) | Separate (employer contribution) | Employer NPS contribution (10% of basic + DA, 14% for govt) | No upper cap, deductible from salary |
Worked example: Mr. Ravi (salaried, Pune, old regime) invests ₹1,50,000 in PPF + ELSS. He also contributes ₹50,000 to NPS Tier-I separately. His employer contributes ₹70,000 to NPS.
Under both old & new Acts: - Section 123 deduction: ₹1,50,000 - Additional NPS (80CCD(1B) / new equivalent): ₹50,000 - Employer NPS: ₹70,000 (deductible separately under salary computation) - Total deduction: ₹2,70,000
Section numbers different, math identical.
# A2. Health & Medical Deductions
| Old Section | New Section | Description | Maximum Limit |
|---|---|---|---|
| Section 80D | Section 126 | Health insurance premium (self, spouse, children + parents) | ₹25,000 + ₹50,000 (senior parents) |
| Section 80DD | Section 127 | Maintenance / medical treatment of disabled dependant | ₹75,000 / ₹1,25,000 (severe) |
| Section 80DDB | Section 128 | Specified disease treatment for self / dependant | ₹40,000 / ₹1,00,000 (senior citizen) |
| Section 80U | Section 154 | Deduction for self with disability | ₹75,000 / ₹1,25,000 (severe) |
Note: From AY 2025-26 onwards, insurer name and policy number are mandatory in the ITR form for Section 80D / Section 126 claims. Keep your policy schedule handy.
# A3. Loan Interest Deductions
| Old Section | New Section | Description | Maximum Limit |
|---|---|---|---|
| Section 80E | Section 129 | Education loan interest (self, spouse, children) | No cap (8 years from start of repayment) |
| Section 80EE | Section 130 | First-time home buyer interest (older scheme) | ₹50,000 (conditions apply) |
| Section 80EEA | Section 130 | Affordable housing additional interest deduction | ₹1,50,000 (loan sanctioned by 31.03.2022) |
| Section 80EEB | Section 132 | Electric vehicle loan interest | ₹1,50,000 |
| Section 24(b) | Section 22 (under house property head) | Home loan interest — self-occupied | ₹2,00,000 |
| Section 24(b) — let-out | Section 22 | Home loan interest — let-out property | Actual interest (no cap) |
Critical reminder: Section 24(b) is technically not in "deductions" chapter — it's under "Income from House Property" computation. Old section number was 24(b); new is Section 22 within the property income chapter.
# A4. Donation Deductions
| Old Section | New Section | Description | Maximum Limit |
|---|---|---|---|
| Section 80G | Section 133 | Donations to charitable institutions, PM CARES, PMNRF, etc. | 50% / 100% (as specified per institution) |
| Section 80GG | Section 134 | Rent paid where HRA is not received (self-employed, freelancers) | Least of: ₹5,000/month, 25% of income, or actual rent minus 10% income |
| Section 80GGA | Section 135 | Donations for scientific research / rural development | 100% (no AGI limit) |
| Section 80GGB / 80GGC | Section 136 / 137 | Political party / electoral trust donations | 100% |
# A5. Savings & Interest Deductions
| Old Section | New Section | Description | Maximum Limit |
|---|---|---|---|
| Section 80TTA | Section 148 | Savings account interest (individuals + HUFs below 60) | ₹10,000 |
| Section 80TTB | Section 149 | Bank interest deduction for senior citizens (60+) | ₹50,000 |
| Section 80CCH | Section 144 | Agniveer Corpus Fund contribution | Full deduction |
# Part B — Tax Rebate & Tax Regimes
This is where every salaried person stops scrolling — the Section 87A rebate.
| Old Section | New Section | Description | Limit |
|---|---|---|---|
| Section 87A — New regime | Section 156 | Rebate for income up to ₹12 lakh under new regime | ₹60,000 |
| Section 87A — Old regime | Section 156 | Rebate for income up to ₹5 lakh under old regime | ₹12,500 |
| Section 115BAC | Section 202 | New tax regime (default since FY 2023-24) | Slab rates: 0-4-8-12-16-20-24+ |
| Section 115BAA | Section 200 | Concessional 22% tax for domestic companies | 22% |
| Section 115BAB | Section 201 | New manufacturing company 15% tax | 15% (conditions apply) |
Worked example — Section 156 (old 87A) explained:
Salaried employee earns ₹11,75,000 in Tax Year 2026-27, opting for new regime (default Section 202):
| Step | Amount |
|---|---|
| Gross salary | ₹11,75,000 |
| Less: Standard deduction (Section 19) | ₹75,000 |
| Taxable income | ₹11,00,000 |
| Tax on ₹11,00,000 under Section 202 new regime | ~₹55,000 |
| Less: Section 156 rebate (income ≤ ₹12 L) | ₹55,000 |
| Net tax payable | ₹0 |
Effectively zero tax up to ₹12.75 lakh CTC for salaried under new regime. Same rule, new section number.
# Part C — Capital Gains (Old Section 45 series → New Sections 67 to 91)
The capital gains chapter was previously the most fragmented — exemptions scattered across 54, 54B, 54D, 54EC, 54F, 54G, 54GA, 54GB. The new Act groups them logically.
# C1. Charging Sections (Tax Rates)
| Old Section | New Section | Description | Tax Rate |
|---|---|---|---|
| Section 45 | Section 67 | Capital gains charging section | — |
| Section 111A | Section 196 | STCG on equity shares / equity MF (with STT) | 20% (post Budget 2024) |
| Section 112 | Section 197 | LTCG on non-equity assets (gold, real estate, debt MF post-2023) | 12.5% (no indexation post Budget 2024) |
| Section 112A | Section 198 | LTCG on equity shares / equity MF (with STT) | 12.5% above ₹1.25 lakh annual exemption |
| Section 115BBH | Section 199 | Virtual Digital Asset (crypto / NFT) gains | 30% flat (no set-off, no carry forward) |
# C2. Capital Gains Exemptions
| Old Section | New Section | Description | Conditions |
|---|---|---|---|
| Section 54 | Section 82 | LTCG exemption on sale of residential house, if reinvested in another house | Within 1 yr before / 2 yrs after / 3 yrs construction |
| Section 54B | Section 84 | LTCG exemption on agricultural land reinvested | Rural agricultural land |
| Section 54EC | Section 85 | LTCG exemption via investment in NHAI / REC bonds | ₹50 lakh per FY cap, 5-year lock-in |
| Section 54F | Section 83 | LTCG exemption on sale of any LTCA, if entire net consideration reinvested in residential house | Conditions: must not own more than 1 other house |
| Section 54G / 54GA | Section 86 / 87 | Capital gains on industrial undertaking shift from urban to rural / SEZ | Conditions apply |
# Part D — Returns, Assessments & Refunds (Old 139 onwards → New 263 onwards)
This is what every tax practitioner, ITR-filing software, and compliance team needs.
# D1. Return of Income
| Old Section | New Section | Description |
|---|---|---|
| Section 139(1) | Section 263(1) | Mandatory ITR filing for specified persons |
| Section 139(3) | Section 263(3) | Return of loss |
| Section 139(4) | Section 263(4) | Belated return |
| Section 139(5) | Section 263(5) | Revised return |
| Section 139(8A) | Section 263 (updated return clause) | ITR-U (now 48 months / 4 years) |
| Section 139(9) | Section 263(9) | Defective return notice |
| Section 139D | Section 263 (consolidated) | Manner of furnishing ITR |
| Section 194P | Section 263 | Specified senior citizen ITR exemption (pension + bank interest only) |
# D2. Assessment, Reassessment & Refund
| Old Section | New Section | Description |
|---|---|---|
| Section 143(1) | Section 270 | Intimation processing (auto adjustment) |
| Section 143(2) | Section 271 | Scrutiny notice |
| Section 143(3) | Section 271 | Scrutiny assessment order |
| Section 144 | Section 272 | Best judgment assessment |
| Section 147 | Section 277 | Reassessment of escaped income |
| Section 148 | Section 278 | Notice for reassessment |
| Section 156 (demand) | Section 296 | Notice of demand |
| Section 237 to 245 (refund) | Section 437 | Refund mechanism (consolidated) |
# D3. Interest & Penalties
| Old Section | New Section | Description | Rate |
|---|---|---|---|
| Section 234A | Section 423 | Interest on late ITR filing | 1% per month |
| Section 234B | Section 424 | Interest on advance tax default | 1% per month |
| Section 234C | Section 425 | Interest on advance tax deferment (quarterly) | 1% per month |
| Section 234D | Section 426 | Interest on excess refund granted | 0.5% per month |
| Section 234F | Section 422 | Late filing fee (₹1,000 / ₹5,000) | Fixed |
| Section 270A | Section 438 | Under-reporting / misreporting penalty | 50% / 200% of tax |
| Section 271 (series) | Sections 442 to 458 | Various penalty provisions | Varied |
# Part E — TDS & TCS (Old 192-206 → New 392-394)
The single biggest structural consolidation in the new Act. Forty-plus old TDS sections collapsed into just three new sections.
# E1. TDS Master Mapping
| Old Section | New Section | Description |
|---|---|---|
| Section 192 | Section 392 | TDS on salary (separate, slab-based) |
| Section 192A | Within Section 393 | EPF premature withdrawal |
| Section 193 | Within Section 393 | Interest on securities |
| Section 194 | Within Section 393 | Dividend |
| Section 194A | Within Section 393 | Interest other than securities |
| Section 194B | Within Section 393 | Lottery / crossword winnings |
| Section 194BA | Within Section 393 | Online gaming winnings (30% TDS) |
| Section 194C | Within Section 393 | Contractor / sub-contractor payments |
| Section 194D | Within Section 393 | Insurance commission |
| Section 194DA | Within Section 393 | Life insurance maturity (non-exempt) |
| Section 194-IA | Within Section 393 | Sale of immovable property (1% TDS on ≥ ₹50L) |
| Section 194-IB | Within Section 393 | Rent paid by individual (5% on >₹50K/month) |
| Section 194I | Within Section 393 | Rent (commercial / machinery) |
| Section 194J | Within Section 393 | Professional / technical fees |
| Section 194Q | Within Section 393 | TDS on purchase of goods |
| Section 194R | Within Section 393 | TDS on benefits / perquisites in business |
| Section 194S | Within Section 393 | TDS on Virtual Digital Asset transfer (1%) |
| Section 195 | Within Section 393 | TDS on payments to non-residents |
| Section 206AA | Within Section 393 | Higher TDS for non-PAN cases |
| Section 206C (TCS) | Section 394 | Tax Collected at Source — all categories |
| Section 206CC / 206CCA | Within Section 394 | Higher TCS for non-PAN / non-filer cases |
Operational change: TDS returns (26Q, 27Q, 27EQ) now use numeric payment codes 1001 to 1067 corresponding to Section 393 sub-clauses. Using "194C" or "194J" in a return for a payment made on/after April 1, 2026 will trigger validation errors.
# Part F — Business Income & Presumptive Taxation
| Old Section | New Section | Description | Limit |
|---|---|---|---|
| Section 28 to 44 (PGBP head) | Section 26 to 58 | Profits and gains from business / profession | — |
| Section 44AB | Section 63 | Tax audit threshold | ₹1 cr (₹10 cr if cash transactions ≤ 5%) |
| Section 44AD | Section 58 (sub-clause) | Presumptive — business income (turnover up to ₹2 cr / ₹3 cr digital) | 8% / 6% (digital) |
| Section 44ADA | Section 58 (sub-clause) | Presumptive — professionals (receipts up to ₹50 L / ₹75 L digital) | 50% |
| Section 44AE | Section 58 (sub-clause) | Presumptive — goods carriage / transport business | ₹1,000 per ton per month (per vehicle) |
| Section 28(va) | Section 26 | Non-compete fees (taxable as business income) | — |
Note for founders: The old multi-section presumptive regime (44AD + 44ADA + 44AE) is now a single Section 58 with sub-clauses. This is the cleanest structural improvement for small business compliance — one section, one form, one set of conditions.
# Part G — Income from House Property (Old 22-27 → New 20-25)
| Old Section | New Section | Description |
|---|---|---|
| Section 22 | Section 20 | Income from house property — charging section |
| Section 23 | Section 21 | Annual value computation |
| Section 24(a) | Section 22(1)(a) | Standard deduction (30% of NAV) |
| Section 24(b) | Section 22(1)(b) | Home loan interest deduction (₹2 lakh / actual) |
| Section 25A | Section 24 | Arrears of rent / unrealised rent received |
| Section 27 | Section 25 | Deemed ownership rules |
Key clarification: The Income Tax Act 2025 includes specific language about pre-construction interest treatment and standard deduction for two self-occupied houses (1/5th allowance over 5 years), simplified into the new Section 22.
# Part H — Income from Other Sources (Old 56 → New 92)
| Old Section | New Section | Description |
|---|---|---|
| Section 56 | Section 92 | Charging section — other sources |
| Section 56(2)(viia) | Section 92 sub-clause | Closely-held company share transfer below FMV |
| Section 56(2)(viib) | Section 92 sub-clause | Premium on shares issued above FMV (angel tax — abolished for most cases from 2024) |
| Section 56(2)(x) | Section 92 sub-clause | Gifts above ₹50,000 (taxable) |
| Section 56(2)(xii)/(xiii) | Section 92 sub-clause | Compensation on termination |
Gift tax rule unchanged: Gifts from non-relatives above ₹50,000 in a year remain taxable as "Income from Other Sources." Relatives (as defined) and wedding gifts continue to be fully exempt.
# Part I — Exemptions (Old Section 10 → New Schedule II)
Almost every exemption you've heard of — under Section 10 of the old Act — is consolidated into Schedule II of the new Act. Same limits, easier to navigate.
| Old Section | New Reference | Description |
|---|---|---|
| Section 10(1) | Schedule II, Item 1 | Agricultural income |
| Section 10(4) | Schedule II | NRE interest (NRI) |
| Section 10(5) | Schedule II | Leave Travel Concession (LTA) |
| Section 10(10) | Schedule II | Gratuity exemption |
| Section 10(10AA) | Schedule II | Leave encashment on retirement |
| Section 10(10D) | Schedule II | Life insurance maturity (conditions) |
| Section 10(11) | Schedule II | PPF interest + maturity |
| Section 10(11A) | Schedule II | Sukanya Samriddhi maturity |
| Section 10(12) | Schedule II | EPF maturity (5+ years service) |
| Section 10(13A) | Schedule II | HRA exemption |
| Section 10(14) | Schedule II + Schedule II rules | Various allowances (transport, children education, hostel, etc.) |
| Section 10(15) | Schedule II | Tax-free bonds interest |
| Section 10(16) | Schedule II | Education scholarships |
| Section 10(23C) | Schedule II | Educational institution income |
| Section 10(34) (dividends) | Removed — dividends taxable in hands of recipient since 2020 | — |
# Part J — Salary Income (Old 15-17 → New Section 19)
| Old Section | New Section | Description |
|---|---|---|
| Section 15 | Section 16 | Charging section for salary |
| Section 16(ia) | Section 19(1)(a) | Standard deduction (₹75K new regime / ₹50K old) |
| Section 16(ii) | Section 19(1)(b) | Entertainment allowance (government employees) |
| Section 16(iii) | Section 19(1)(c) | Professional tax deduction |
| Section 17 | Section 19 (consolidated) | Definition of "salary," "perquisite," "profits in lieu of salary" |
| Section 17(2)(vii) — Rent-free accommodation | Schedule II + Section 19 | Perquisite valuation (revised rules from FY 2026-27) |
# Quick Reference — Tax Audit, Search & Seizure, Appeals
| Old Section | New Section | Description |
|---|---|---|
| Section 132 (Search & Seizure) | Section 295 / 158 | Authority to search and seize |
| Section 153A / 153C (Search assessment) | Section 279 / 280 | Assessment after search |
| Section 245 (Settlement Commission) | Replaced by Dispute Resolution Committee (DRC) | New simplified resolution mechanism |
| Section 246A (Appeals to CIT-A) | Section 356 | Appeals to Commissioner (Appeals) |
| Section 253 (Appeals to ITAT) | Section 361 | Appeals to Income Tax Appellate Tribunal |
| Section 281B (Provisional attachment) | Section 304 | Provisional attachment for revenue protection |
# Practical Use of This Mapping — Real Scenarios
# Scenario 1: Salaried Pune Employee Updating Investment Declarations (Late 2026)
Mr. Sharma works in Pune. His employer asks him to submit investment declarations in November 2026 for FY 2026-27. The form is now Form 124 (replacing Form 12BB). He declares:
- PPF investment: ₹1,50,000 → claim under Section 123 (replacing 80C)
- Health insurance ₹40,000 (self + parents): claim under Section 126 (replacing 80D)
- Home loan interest ₹2,00,000: claim under Section 22 (replacing 24(b)), under house property head
- HRA: claim 50% exemption (Pune now in 50% list) — declared under Schedule II reference
When his Form 130 (replacing Form 16) is issued in June 2027, it will reference these new sections.
# Scenario 2: Small Business Owner Filing ITR-3 for TY 2026-27
Mr. Kumar runs a small consulting practice with ₹65 lakh annual receipts. He opts for presumptive taxation:
- Old reference: Section 44ADA
- New reference: Section 58 (consolidated presumptive)
- Profit declared: 50% of ₹65 L = ₹32.5 L
- His tax audit (if turnover crosses limit): Section 63 (replacing 44AB) read with Form 26 (consolidated audit report)
# Scenario 3: Senior Citizen Earning Only Bank Interest
Mrs. Mehta (68) earns pension + bank FD interest of ₹4.5 L. Under the new Act:
- Form 121 (replacing 15G/15H) submitted to bank for nil TDS declaration
- Section 149 (replacing 80TTB) — ₹50,000 senior citizen interest deduction
- If she meets conditions, Section 263 read with Section 402(39) provides ITR filing exemption (specified senior citizen route)
# What Is NOT Changing — Common Misconceptions
These remain identical despite renumbering:
| Misconception | Reality |
|---|---|
| "Tax slabs will change with new Act" | No — slabs governed by Finance Act 2025/2026, unchanged |
| "₹1.5 lakh 80C cap will increase" | No — combined Section 123 cap remains ₹1.5 lakh |
| "Section 87A rebate is being removed" | No — moved to Section 156, ₹60,000 cap retained |
| "Old regime is being phased out" | No — old regime continues; new regime under Section 202 is default since FY 2023-24 |
| "ITR forms are completely changing" | Form numbers and minor field disclosures change. Logic remains identical. |
| "Old assessments will be reopened under new Act" | No — Section 536(2)(f) protects all pre-April 2026 elections/positions |
# Series — All Parts of the Income Tax Act 2025 Guide
- Part 1: Income Tax Act 2025 — Complete Guide for Salaried, Founders & MSMEs
- Part 2: Tax Year vs Previous Year vs Assessment Year — Confusion Solved (publishing soon)
- Part 3: Section Mapping Cheat Sheet — You are reading this
- Part 4: Form 130 vs Form 16 — Complete Salaried Guide (publishing soon)
- Part 5: Section 393 Consolidated TDS — Business Owner Guide (publishing soon)
- Part 6: Section 123 Deductions Deep Dive (Old 80C) (publishing soon)
- Part 7: ITR-U at 48 Months — Strategic Use Guide (publishing soon)
- Part 8: HRA New City List 2026 — Bengaluru, Hyderabad, Pune, Ahmedabad (publishing soon)
# Frequently Asked Questions
Q1. 80C ka new section number kya hai? Section 123 of the Income Tax Act, 2025, read with Schedule XV. Combined cap ₹1.5 lakh, only under old tax regime. Same instruments — PPF, ELSS, LIC, home loan principal, tuition fees, SSY, tax-saver FD, NSC, stamp duty.
Q2. 80D ka new section number? Section 126. Same limits — ₹25,000 for self + family below 60, additional ₹50,000 for senior citizen parents. Only under old tax regime.
Q3. 87A rebate new section? Section 156. ₹60,000 rebate for income up to ₹12 lakh under new regime (Section 202); ₹12,500 for income up to ₹5 lakh under old regime.
Q4. New tax regime ka section? Section 202 (replacing 115BAC). It is the default regime for all individuals. Opt-out requires Form 10-IEA only for those with business/professional income; salaried individuals can switch every year directly in ITR.
Q5. Home loan interest 24(b) ka kya hua? Now Section 22 under the house property head. Limit ₹2 lakh for self-occupied; actual interest for let-out (subject to overall house property loss cap of ₹2 lakh against other heads).
Q6. 234A 234B 234C kahan gaye? Sections 423, 424, 425 respectively. 1% per month rate unchanged. Section 234F (late fee) becomes Section 422.
Q7. Section 139 ITR filing ka new number? Section 263. All sub-clauses ((1), (3), (4), (5), (8A) for ITR-U, (9) for defective return) are now within Section 263. ITR-U time limit extended from 24 months to 48 months.
Q8. TDS sections 194C, 194J etc kahan gaye? All consolidated into single Section 393 (along with old 193, 194, 194A, 194B, 194D, 194I, 194-IA, 194-IB, 194Q, 194R, 194S, 195). Salary TDS (192) is now Section 392 — kept separate due to slab-based calculation. TCS (206C) becomes Section 394.
Q9. Capital gains 111A 112 112A ke naye numbers? Section 111A (STCG equity) → Section 196; Section 112 (LTCG non-equity) → Section 197; Section 112A (LTCG equity above ₹1.25L) → Section 198. Rates unchanged: 20% / 12.5% / 12.5%.
Q10. Section 54 / 54F / 54EC exemptions? Section 54 (residential house) → Section 82; Section 54F → Section 83; Section 54EC (bonds) → Section 85. Conditions and limits unchanged. ₹50 lakh per FY cap on 54EC bonds retained.
Q11. Tax audit 44AB ka new section? Section 63. Audit threshold unchanged: ₹1 crore turnover (₹10 crore if cash transactions ≤ 5% of total). Professionals: ₹50 lakh receipts. Forms 3CA/3CB/3CD now consolidated into single Form 26.
Q12. Section 10 exemptions kahan gaye? Moved to Schedule II of the new Act. HRA, LTA, gratuity, leave encashment, PPF interest, NRE interest, agricultural income — all now in Schedule II with same conditions and limits.
Q13. Section 80GG (rent without HRA) ka naye number? Section 134. Same formula: least of ₹5,000/month, 25% of total income, or actual rent minus 10% of total income. Available only under old tax regime.
Q14. EV loan deduction 80EEB ka new section? Section 132. ₹1,50,000 deduction on interest paid on loan for electric vehicle purchase. Loan must be sanctioned between April 2019 and March 2023. Only under old regime.
Q15. Will the income tax portal show both old and new section numbers? Yes — during the transition period, the e-filing portal supports both. The Income Tax Department has also released an official Section Mapping Utility on incometax.gov.in for cross-referencing. Tab 1 = old Act references; Tab 2 = new Act references.
# Official References
- CBDT Section-to-Clause Correspondence (official mapping): Income Tax Bill 2025 — incometaxindia.gov.in
- Income Tax Department — Objective and Scope FAQ: incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/objective-and-scope-new-act
- CBDT Executive Summary on the Comprehensive Simplification of the Income-tax Act (released February 13, 2025)
- Income Tax Rules, 2026 — notified by CBDT on March 20, 2026
# Bottom Line for Taxpayers
Three things to remember:
- For July/August 2026 filing — your old section references (80C, 24(b), 87A) are still valid. Don't panic.
- From mid-2027 onwards — new section references take over. Update your mental cheat sheet by then.
- Tax amount unchanged — no Section number change actually costs you any rupee in additional tax. Plan as before, just learn the new vocabulary.
The Income Tax Act, 2025 is a legibility reform, not a tax reform. Once you internalize the new numbers, the tax system becomes meaningfully easier to navigate than the patchwork-amended 1961 Act ever was.
Bookmark this page — return whenever you need a quick old-to-new section lookup. A downloadable PDF cheat sheet version is available exclusively to VittSphere ONE subscribers for offline reference.
Author: Prabhakar Kumar is a practising Chartered Accountant (ICAI, Nov 2019), founder of VittSphere ONE — India's AI-powered Personal CFO — and Prabhakar Kumar & Co., a CA firm based in Pune.
Disclaimer: This article reflects the section mapping as released by CBDT with the Income Tax Act, 2025 (Act No. 11 of 2025, enacted 21 August 2025, effective 1 April 2026) and the Income Tax Rules, 2026 (notified 20 March 2026). Some section numbers may be refined through subsequent notifications. For specific situations, consult a qualified Chartered Accountant.
