Income Tax Act 2025 to Income Tax Act 1961 Section Mapper
Stop hunting through PDFs to find where your section moved. Simply type any section from the 1961 Act and get the exact new reference in seconds.
Enter a section number to find its mapping e.g. 80C, 44AD, 115BAC, 10(10)/ to focus Esc to clear |
India's new Income Tax Act doesn't just tweak the rules, it restructures the entire statute. Every section number your clients know, every reference in your working papers, every line in your software templates: all of it has a new address from April 1, 2026.
The government's own cross-reference tool exists, but it regularly takes two minutes or more to return a result. Other free tools either require you to create an account before looking up a single section, or only cover the most common hundred or so.
With 819 sections to remap before the next ITR season, you need something that simply works.
Most-searched mappings
Here are some of the most searched acts and their corresponding sections from the new Income Tax Act 2025.
| IT Act 1961 Section | Description | IT Act 2025 Section |
|---|---|---|
| 80C | Deductions - Life insurance, PPF, ELSS, etc. | 123 |
| 80D | Deduction for medical insurance premium | 124 |
| 44AD | Presumptive taxation for small businesses | 58 |
| 44ADA | Presumptive taxation for professionals | 59 |
| 115BAC | New tax regime for individuals/HUF | 202 |
| 10(10D) | Exemption for life insurance maturity proceeds | 11(2)(f) |
| 194C | TDS on payment to contractors | 393 |
| 194H | TDS on commission or brokerage | 394 |
| 194J | TDS on professional or technical fees | 396 |
| 148 | Issue of notice for income escaping assessment | 279 |
| 271(1)(c) | Penalty for concealment of income | 462 |
| 139 | Filing of return of income | 263 |
| 234A | Interest for late filing of return | 432 |
| 234B | Interest for default in advance tax | 433 |
| 234C | Interest for deferment of advance tax | 434 |
From Old Section to New Reference, Here's How You Can Use the KDK Income Tax Act Mapper in 3 Steps
Step 1 -- Enter what you know Type any section number from the Income Tax Act 1961. The tool handles all formats: bare numbers like 80C, sub-sections like 139(1), composite references like 10(13A), and TDS sections like 194A.
Step 2 -- Get the answer instantly Results load in under three seconds -- no spinner, no refresh, no login prompt. You'll see the new section or clause number, the topic heading as it appears in the 2025 Act, and a plain-English note on whether anything substantively changed.
Step 3 -- Export for your files Download a PDF or Excel summary of any result. Use it to update your working papers, brief your team, or keep in your client file as an audit trail for the transition year.
The full database covers all 819 sections of the 1961 Act mapped to the 536-section structure of the Income Tax Act 2025, effective April 1, 2026.
Frequently Asked Questions
Common questions from CAs about the section transition
The new Act consolidates the 1961 Act's 819 sections into 536. While most of the substantive tax law is unchanged, every section has been renumbered, and many have been restructured or merged. The changes are almost entirely cosmetic -- renumbering and simplification of language -- but the new addresses are what practitioners need to know for filing, drafting, and advising from April 1, 2026 onwards.
Yes, eventually. Any internal documents, notice templates, software workflows, or client letters that reference section numbers will need updating for AY 2026-27 onwards. The KDK Mapper is designed specifically to help you build that cross-reference quickly. Export the full table to use as a master reference for your practice.
Largely just the numbering and language simplification. The Income Tax Act 2025 was introduced as a simplification exercise -- the CBDT's stated objective was to reduce complexity without changing policy. Most thresholds, rates, eligibility conditions, and deadlines carry over unchanged. Where a section has changed substantively, the KDK Mapper will note it in the result.
The mapper will tell you. Where a 1961 Act section was merged into another provision, deleted, or restructured, the result will indicate this with an explanation -- not just an empty result.
The mapping database is built and maintained by KDK Software's in-house tax research team, the same team behind Spectrum -- the tax compliance software used to file 6 million+ returns annually. We cross-reference against the official Income Tax Act 2025 gazette notification and update the tool as any clarifications or corrections are issued by the CBDT.
Yes. The tool is fully responsive on Android and iOS. The result loads without a page refresh, so it works reliably even on a slower mobile connection.
Handle everything the new Act throws at your practice -- automatically
The section mapper gets you oriented. But if your practice is filing dozens or hundreds of returns under the new Act, you need your software to handle the transition for you -- automatically applying new section references, updated forms, and revised computation logic from day one.
Spectrum Cloud by KDK does exactly that.
Spectrum is already updated for the Income Tax Act 2025, effective April 1, 2026. It handles ITR filing, TDS, GST, and notices, all integrated, Tally-synced, and managed through a single client portal. Over 20 years, 6 million+ returns filed. Trusted by solo CAs and national firms alike.
"Switching to Spectrum for AY 2026-27 is the simplest way to make sure the new Act numbering never holds your practice back."