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Income-tax Act 1961 to 2025 section finder

For CAs reading a notice, an order or an old opinion that cites one Act while the work is under the other. Type a section from either Act and get its counterpart, with the CBDT source.

Free. No sign-up.Rules last reviewed 2 Oct 2026

Sub-sections work too. Add “of the 2025 Act” to search one Act only.

Popular sections (1961 Act)

Result for section 80C

Reading it as a 1961 Act section

Confirmed

Income-tax Act, 1961

s.80C

Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc

Read the section

Income-tax Act, 2025

  • s.123

    Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.

    Read the section

  • Schedule XV

    Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc.

  • s.2

    Definitions

    Read the section

Which Act applies?

Give the year the matter relates to, the date the proceeding started, or both. Write the year as “AY 2025-26” or “tax year 2026-27” so the two are not confused.

The date on the notice, or the date the assessment or appeal began. Optional.

The answer appears here.

The short version: the 2025 Act began on 1 April 2026. Tax years beginning before that date (assessment year 2026-27 and earlier) stay under the 1961 Act, even for notices issued later.

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How this is worked out

  • The finder reads the number you type ("u/s 143(2)", "sec 80C" and "194-J" all work) and looks it up in both Acts unless you choose a direction.
  • Answers come from the CBDT utility that maps Income-tax Act, 1961 provisions to the Income-tax Act, 2025, and from a few sub-section rows read from the 2025 Act text. Only those rows are marked confirmed.
  • When you ask for a sub-section the table does not list on its own, the finder shows where the whole section went and marks it not yet verified.
  • Where a section is listed provision by provision (sections 10 and 80C, for example), every row is shown and the 2025 sections are the combined set.
  • "Which Act applies" follows section 1(3) and section 536(2) of the 2025 Act: tax years beginning before 1 April 2026 stay under the 1961 Act, later years are under the 2025 Act.

Questions CAs ask

When did the Income-tax Act, 2025 come into force?
On 1 April 2026 (section 1(3) of the 2025 Act). It applies to tax years beginning on or after that date. Under section 536 the 1961 Act continues for proceedings about earlier years, including notices, assessments, penalties and appeals started after 1 April 2026.
Why does one 1961 section show more than one 2025 section?
The 2025 Act regrouped many provisions. A single 1961 section is often split across several 2025 sections, or its definitions moved into a common definitions section. The finder lists every section the CBDT table pairs it with.
What does "Not yet verified" mean?
The row is not backed by a primary source for the exact provision you asked about. Usually the CBDT table maps the whole section but not that sub-section. The finder then shows where the whole section went and asks you to read the 2025 section yourself; it does not present a guess as an answer.
Why does 148 show two results?
Section numbers repeat across the two Acts with different meanings. Section 148 of the 1961 Act is the reassessment notice, while section 148 of the 2025 Act is a deduction for inter-corporate dividends. When a number exists in both, the finder shows both readings. Choose a direction to see only one.
Where does the mapping come from?
From the CBDT's own utility comparing the 1961 and 2025 Acts, plus a few sub-section rows read directly from the 2025 Act text, such as 143(2) to 270(8). Each result names its source and the date it was last reviewed.