The Income Tax Act, 2025 renumbers most sections. Search by old section, new section, or topic to find the equivalent provision.
| Old Sec (1961) | New Sec (2025) | Topic |
|---|---|---|
| 192 | 392 | TDS on salary |
| 192A | 392A | TDS on premature EPF withdrawal |
| 194A | 393 | TDS on interest other than securities |
| 194I | 393 | TDS on rent |
| 194IA | 393 | TDS on transfer of immovable property |
| 194IB | 393 | TDS on rent by individuals/HUF |
| 194J | 393 | TDS on professional / technical fees |
| 194C | 393 | TDS on contractor payments |
| 194H | 393 | TDS on commission / brokerage |
| 194 | 393 | TDS on dividends |
| 194Q | 393 | TDS on purchase of goods |
| 195 | 393 | TDS on payments to non-residents |
| 206C | 394 | Tax Collected at Source (TCS) |
| 234A | 423 | Interest for delayed return filing |
| 234B | 424 | Interest for default in advance tax |
| 234C | 425 | Interest for deferment of advance tax |
| 234F | 439 | Late filing fee |
| 54 | 82 | Exemption — sale of residential house, reinvest in house |
| 54B | 83 | Exemption on agricultural land |
| 54EC | 85 | Exemption — invest in NHAI / REC bonds |
| 54F | 86 | Exemption — sale of any LTCA, reinvest in house |
| 112 | 197 | LTCG on listed/unlisted assets |
| 112A | 198 | LTCG on listed equity / equity MF |
| 111A | 196 | STCG on listed equity / equity MF |
| 10(13A) | 13 | HRA exemption |
| 16 | 19 | Standard deduction from salary |
| 24(b) | 26 | Home loan interest deduction (let-out / SOP) |
| 80C | 123 | Deduction for LIC, PPF, ELSS, etc. |
| 80CCD(1B) | 124 | Additional ₹50,000 NPS deduction |
| 80CCD(2) | 124 | Employer NPS contribution (allowed in new regime) |
| 80D | 126 | Health insurance premium deduction |
| 87A | 156 | Rebate (₹12L tax-free under new regime) |
| 139(1) | 263 | Filing of return of income |
| 139(4) | 263(4) | Belated return |
| 139(5) | 263(5) | Revised return |
| 143(1) | 270 | Intimation / processing of return |
| 148 | 279 | Reassessment notice |
Mapping is indicative and provided for quick reference. For legal interpretation refer to the bare Act and consult a tax professional.