Income-tax Act 2025 Section Finder
The Income-tax Act, 2025 applies from 1 April 2026 with new section numbers. Type an old section or a topic to find the new one.
Find a section
The Income-tax Act, 2025 replaces the 1961 Act from 1 April 2026. Rates and limits come from each year's Finance Act. Confirm with the official section navigator before quoting a section.
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Share on WhatsAppHow to use the Income-tax Act 2025 Section Finder
- 1Type a section or topic
An old section like 80C or 194J, or words like "home loan" or "TDS on rent".
- 2See the new number
Old section (1961 Act) and new section (2025 Act) side by side.
- 3Check the official navigator
For notices and filings, confirm with the Income Tax Department's section navigator.
Questions
When does the Income-tax Act, 2025 apply?
From 1 April 2026. It replaces the Income-tax Act, 1961 and uses the term "tax year" instead of "previous year" and "assessment year".
Did tax rates or deductions change?
The new Act mainly simplifies the language and renumbers sections. Rates, slabs and limits are set by each year's Finance Act, so check them separately.
What is the new section for 80C?
Section 123 of the Income-tax Act, 2025. 80D becomes 126, 87A becomes 156 and ITR filing under 139 becomes 263.
Is this list official?
It follows the Income Tax Department's section navigator for the most-used sections. Always confirm with the official text before quoting a section in a notice or reply.
