Section finder
Income-tax Act 1961 → 2025
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026, cutting 819 sections to 536. Type an old or new section number, or a topic, to see where a provision moved and what changed.
80C→123Deduction for life insurance, PF, PPF, ELSS, tuition fees, home-loan principal and other specified savingsDeductions80D→126Deduction for health insurance premium, preventive health check-up and medical expenditure for senior citizensDeductions54→82Exemption on long-term capital gain from sale of a residential house reinvested in another residential houseCapital gains54F→86Exemption on long-term capital gain from any asset other than a residential house, when net consideration is invested in a residential houseCapital gains44AD→58Presumptive taxation for small businesses and professionalsBusiness income139→263Return of income: original, belated, revised, updated and defective returnsReturns & assessment147→279Income escaping assessment: power to assess or reassessReturns & assessment148→280Notice for reassessment where income has escaped assessment, and the pre-notice procedureReturns & assessment194A→393TDS on interest other than interest on securities (FD, RD, loans)TDS194C→393TDS on payments to contractors and sub-contractorsTDS194J→393TDS on fees for professional or technical services, royalty and director's feesTDS234A→423Interest for default in furnishing the return of incomeInterest234B→424Interest for default in payment of advance taxInterest234C→425Interest for deferment of advance tax instalmentsInterest115BAC→202New tax regime (default) for individuals, HUFs, AOPs, BOIs and artificial juridical personsTax rates & regime
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Which Act applies?
- Income of FY 2025-26 and earlier (returns filed in 2026 for AY 2026-27): the 1961 Act.
- Transactions and income from 1 April 2026 (tax year 2026-27 onwards): the 2025 Act.
- For TDS, the date of credit or payment decides: on or after 1 April 2026, quote section 392/393, not 192/194-series.