Enter a section number to find its corresponding mapping, for example: 80C, 44AD, 115BAC, 10(10)/ to focus Esc to clear |
Stop searching through lengthy PDFs to locate the new section numbers. Simply enter any section from the 1961 Act and instantly find its corresponding reference in the new Act within seconds.
Enter a section number to find its corresponding mapping, for example: 80C, 44AD, 115BAC, 10(10)/ to focus Esc to clear |
India's new Income Tax Act doesn’t just update the rules—it reorganizes the entire law. Every familiar section, every reference in your working papers, and every line in your software templates will have a new number starting April 1, 2026.
The government provides an official cross-reference tool, but it often takes two minutes or more to deliver results. Other free tools either require account registration just to look up a single section or cover only the most commonly used hundred sections.
With 819 sections to remap before the next ITR season, you need something that simply works.
Here are some of the most frequently searched acts along with their corresponding sections in 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 |
Step 1 — Enter what you know Type any section number from the Income Tax Act 1961. The tool accepts all formats: simple 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 appear in under three seconds—no loading spinner, page refresh, or login required. You’ll get the new section or clause number, the topic heading from the 2025 Act, and a plain-English note indicating whether there have been any substantive changes.
Step 3 — Export for your files You can download a PDF or Excel summary of any result. Use it to update your working papers, brief your team, or store in client files as an audit trail for the transition year.
The complete database maps all 819 sections of the 1961 Act to the 536-section structure of the Income Tax Act 2025, effective April 1, 2026.
Common questions from CAs about the section transition
The new Act reduces the 1961 Act’s 819 sections to 536. While the substantive tax law largely remains the same, every section has been renumbered, and many have been restructured or merged. Most changes are cosmetic, focusing on renumbering and simplifying language, but knowing the new section references is essential for filing, drafting, and advising from April 1, 2026, onward.
Yes, it will. Any internal documents, notice templates, software workflows, or client letters that reference section numbers must be updated for AY 2026‑27 onward. The Spectrum Cloud Mapper is designed to help you create this cross-reference quickly, and you can export the full table to use as a master reference for your practice.
The changes are largely limited to renumbering and language simplification. The Income Tax Act 2025 was introduced to simplify the law without altering policy. Most thresholds, rates, eligibility conditions, and deadlines remain unchanged. If a section has been substantively modified, the Spectrum Cloud Mapper will highlight it in the results.
The mapper provides clear guidance. If a section from the 1961 Act has been merged, deleted, or restructured, the result will include an explanation, rather than showing a blank or empty entry.
The mapping database is developed and maintained by KDK Software’s in-house tax research team, the same team behind Spectrum, the tax compliance software used to file over 6 million returns annually. The tool is cross-referenced with the official Income Tax Act 2025 gazette notification and updated whenever the CBDT issues clarifications or corrections.
Yes, the tool is fully responsive on both Android and iOS. Results load instantly without a page refresh, making it reliable even on slower mobile connections.
The section mapper helps you get oriented, but if your practice handles dozens or hundreds of returns under the new Act, you need software that manages the transition automatically, applying new section references, updated forms, and revised computation logic from day one.
Spectrum Cloud does exactly that.
Spectrum is fully updated for the Income Tax Act 2025, effective April 1, 2026. It manages ITR filing, TDS, GST, and notices, all integrated, Tally‑synced, and accessible through a single client portal. With over 20 years of experience and 6 million+ returns filed, it’s trusted by both solo CAs and national firms.
"Switching to Spectrum for AY 2026-27 is the simplest way to make sure the new Act numbering never holds your practice back."