Free Tool · Effective 1 April 2026

Section Finder: 1961 → 2025

Enter an old Income-tax Act, 1961 section number and see its Income-tax Act, 2025 equivalent. Covers the complete TDS/TCS re-mapping and the most-referenced sections.

Enter an old (1961) section

Try:

1961 Section	2025 Section	Topic	Notes

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 Section 392, all other payments under Section 393 (with payment codes), TCS under Section 394.
Section 10 exemptions moved to Schedule II.

Disclaimer: This finder covers all TDS/TCS provisions and the most-frequently-referenced sections, mapped from the Income-tax Act, 2025 and corroborating professional sources. The TDS sub-clause (393(1)/(2)/(3)), Table serial number and the 4-digit payment code used in returns must be confirmed against the official CBDT return-form notifications under the Income-tax Rules, 2026. For the exhaustive 819 → 536 correlation, refer to the official mapping on the Income Tax Department portal. This is an indicative reference, not professional advice, and should be verified against the bare Act before reliance. In conformity with the ICAI Website Guidelines.