Income Tax Section Converter
Verify and map old Income-tax Act, 1961 section numbers to their renumbered counterparts under the **Income-tax Act, 2025** (effective 1 April 2026).
TDS/TCS
TDS on Salary
1961 ActSec 192
→2025 ActSec 392
TDS/TCS
TDS on Premature EPF Withdrawal
1961 ActSec 192A
→2025 ActSec 392(7)
TDS/TCS
TDS on Interest on Securities
1961 ActSec 193
→2025 ActSec 393(1)
TDS/TCS
TDS on Dividend
1961 ActSec 194
→2025 ActSec 393(1)
TDS/TCS
TDS on Interest other than Securities (FD interest)
1961 ActSec 194A
→2025 ActSec 393(1)
TDS/TCS
TDS on Lottery & Card Games Winnings
1961 ActSec 194B
→2025 ActSec 393(1)
TDS/TCS
TDS on Online Gaming Winnings
1961 ActSec 194BA
→2025 ActSec 393(1)
TDS/TCS
TDS on Horse Race Winnings
1961 ActSec 194BB
→2025 ActSec 393(1)
TDS/TCS
TDS on Contractor & Sub-contractor Payments
1961 ActSec 194C
→2025 ActSec 393(1)
TDS/TCS
TDS on Insurance Commission
1961 ActSec 194D
→2025 ActSec 393(1)
TDS/TCS
TDS on Life Insurance Policy Payouts
1961 ActSec 194DA
→2025 ActSec 393(1)
TDS/TCS
TDS on National Savings Scheme (NSS) Payout
1961 ActSec 194EE
→2025 ActSec 393(1)
TDS/TCS
TDS on Lottery Commission
1961 ActSec 194G
→2025 ActSec 393(1)
TDS/TCS
TDS on Commission or Brokerage
1961 ActSec 194H
→2025 ActSec 393(1)
TDS/TCS
TDS on Rent
1961 ActSec 194I
→2025 ActSec 393(1)
TDS/TCS
TDS on Purchase of Immovable Property
1961 ActSec 194IA
→2025 ActSec 393(1)
TDS/TCS
TDS on Rent by Individuals/HUF (salaried/no-audit)
1961 ActSec 194IB
→2025 ActSec 393(1)
TDS/TCS
TDS on Joint Development Agreement (JDA)
1961 ActSec 194IC
→2025 ActSec 393(1)
TDS/TCS
TDS on Professional or Technical Fees
1961 ActSec 194J
→2025 ActSec 393(1)
TDS/TCS
TDS on Property Compulsory Acquisition Compensation
1961 ActSec 194LA
→2025 ActSec 393(1)
TDS/TCS
TDS on Contractor/Professional Fees by Individuals/HUF
1961 ActSec 194M
→2025 ActSec 393(1)
TDS/TCS
TDS on Cash Withdrawals from Bank
1961 ActSec 194N
→2025 ActSec 393(1)
TDS/TCS
TDS on E-commerce Operator Payments to Participants
1961 ActSec 194O
→2025 ActSec 393(1)
TDS/TCS
TDS on Purchase of Goods
1961 ActSec 194Q
→2025 ActSec 393(1)
TDS/TCS
TDS on Business Benefits or Perquisites
1961 ActSec 194R
→2025 ActSec 393(1)
TDS/TCS
TDS on Virtual Digital Assets (Crypto)
1961 ActSec 194S
→2025 ActSec 393(1)
TDS/TCS
TDS on Payments by Firm to Partners
1961 ActSec 194T
→2025 ActSec 393(1)
TDS/TCS
TDS on Payments to Non-residents
1961 ActSec 195
→2025 ActSec 393(2)
TDS/TCS
TCS on Scrap, Timber, Forest Products
1961 ActSec 206C(1)
→2025 ActSec 405
TDS/TCS
TCS on Motor Vehicle Sales
1961 ActSec 206C(1F)
→2025 ActSec 405
TDS/TCS
TCS on LRS Foreign Remittance & Tour Packages
1961 ActSec 206C(1G)
→2025 ActSec 405
Penalties & Others
Interest on Late Deduction or Payment of TDS
1961 ActSec 201(1A)
→2025 ActSec 399(3)
Corporate & Other Business
Deductions Allowed only on Actual Payment
1961 ActSec 43B
→2025 ActSec 37
Corporate & Other Business
MSME Payment Disallowance
1961 ActSec 43B(h)
→2025 ActSec 37
Presumptive
Presumptive Taxation for Businesses
1961 ActSec 44AD
→2025 ActSec 58
Presumptive
Presumptive Taxation for Professionals
1961 ActSec 44ADA
→2025 ActSec 59
Corporate & Other Business
Applicability of Tax Audit
1961 ActSec 44AB
→2025 ActSec 54
Penalties & Others
Interest on Delay in Filing ITR
1961 ActSec 234A
→2025 ActSec 432
Penalties & Others
Interest on Default in Payment of Advance Tax
1961 ActSec 234B
→2025 ActSec 433
Penalties & Others
Interest on Deferment of Advance Tax
1961 ActSec 234C
→2025 ActSec 434
Penalties & Others
Late Fee for Delay in Filing ITR
1961 ActSec 234F
→2025 ActSec 440
Penalties & Others
Penalty for Under-reporting or Misreporting of Income
1961 ActSec 270A
→2025 ActSec 462
Corporate & Other Business
Concessional Slabs / New Tax Regime Option
1961 ActSec 115BAC
→2025 ActSec 202
Capital Gains
Short-Term Capital Gains (STCG) on Equity
1961 ActSec 111A
→2025 ActSec 196
Capital Gains
Long-Term Capital Gains (LTCG) on Unlisted Assets
1961 ActSec 112
→2025 ActSec 197
Capital Gains
Long-Term Capital Gains (LTCG) on Listed Equity
1961 ActSec 112A
→2025 ActSec 198
Corporate & Other Business
Taxability of Gifts & Deemed Income
1961 ActSec 56(2)(x)
→2025 ActSec 105
Corporate & Other Business
Filing of Income Tax Return (ITR)
1961 ActSec 139
→2025 ActSec 263
Penalties & Others
Processing of Return & Intimation
1961 ActSec 143(1)
→2025 ActSec 270
Penalties & Others
Scrutiny Notice
1961 ActSec 143(2)
→2025 ActSec 271
Practitioner Reference: Effective from 1 April 2026, the Income-tax Act, 2025 replaces the Income-tax Act, 1961. Use the new renumbered sections for all assessment and transaction filings for FY 2026-27 (AY 2027-28) onwards.
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