Income Tax Section Converter: 1961 Act → 2025 Act

Why Section Renumbering Matters

The Income-tax Act, 2025 restructured and renumbered the entire Income Tax Act, 1961 as part of a broader simplification exercise — provisions that practitioners have referenced by number for decades (Section 80C, Section 192, Section 234A, Section 44AD, and hundreds more) now sit under different section numbers in the new Act, even though much of the underlying substantive law carries forward largely unchanged.

This creates a genuine practical problem: decades of case law, CBDT circulars, departmental correspondence, audit working papers, and even software built around the old numbering all reference sections that no longer match the current statute's numbering. A professional citing 'Section 80C' in a 2026 opinion without noting the new Act's equivalent section risks confusion or an incomplete citation.

This tool provides a two-way lookup: enter an old 1961 Act section number to find its 2025 Act equivalent, or enter a new 2025 Act section number to trace it back to the corresponding provision under the 1961 Act. It is built from the government's official concordance/mapping table published alongside the Income-tax Act, 2025, and is updated as CBDT issues clarificatory notifications on specific renumbered provisions.

Common high-frequency lookups include Section 80C (old) → Section 123 (new, deductions chapter), Section 192 (TDS on salary, old) → Section 393 read with relevant schedule (new), Section 234A/B/C (old) → Sections 432/433/434 (new), and Section 44AD (presumptive taxation, old) → its renumbered equivalent — all covered in this tool's database.

Frequently Asked Questions (FAQs)