Free Tool · Effective 1 April 2026

Section Finder: 1961 → 2025

Enter an old Income-tax Act, 1961 section and see its 2025 Act section and the new return code. Covers the complete TDS/TCS re-mapping and the most-referenced sections. Need rates & thresholds? Use the Rate Finder.

Enter an old (1961) section

Try:

1961 Section	2025 Section	Return code	Topic

No section matches. Try a different number or keyword.

The four structural changes

819 → 536 sections. Same policy, re-codified; nearly every section renumbered.
"Tax Year" (s. 3) replaces both "Previous Year" and "Assessment Year".
TDS consolidated — salary under s. 392, all other payments under s. 393 (with return codes), TCS under s. 394.
Section 10 exemptions moved to Schedule II.

Disclaimer: Section references and return codes are drawn from the Income-tax Act, 2025 and the TDS & TCS Rate Chart for Tax Year 2026-27 published by TDSMAN / PDS Infotech (updated 21 May 2026). The exact Table serial number and code used in returns must be confirmed against the official CBDT return-form notifications under the Income-tax Rules, 2026. For the complete 819 → 536 correlation, see the Income Tax Department portal. Indicative reference only; verify against the bare Act before reliance. In conformity with the ICAI Website Guidelines.