/ Income-tax Act 2025 · Sections · Updated 2026-10-31
Income-tax Act 2025 Section Mapping, 54 is now 82.
From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act and renumbered its sections. Section 54 is now section 82, 54EC is 85, 54F is 86, 80C is 123, 87A is 156, 115BAC is 202, 112A is 198, 90 is 159 and 195 is 393(2). Residential status stays in section 6. Search the table below.
Written by CA Durgesh Chavda
Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · NRI taxation, US incorporation, transaction due diligence, forensic audit, AEO, cross-border tax · LinkedIn
/ Lookup
Old section, new section.
| Income-tax Act, 1961 | Income-tax Act, 2025 | Topic |
|---|---|---|
| Section 6 | Section 6 | Residential status (resident, RNOR, non-resident) |
| Section 9 | Section 9 (read with Schedule I) | Income deemed to accrue or arise in India |
| Section 44AB | Section 63 | Tax audit |
| Section 44ADA | Section 58 | Presumptive taxation for professionals |
| Section 54 | Section 82 | Capital gains exemption on a residential house |
| Section 54EC | Section 85 | Capital gains exemption on specified bonds |
| Section 54F | Section 86 | Capital gains exemption on sale of other assets, reinvested in a house |
| Section 80C | Section 123 (read with Schedule XV) | Deduction for PF, life insurance, ELSS, tuition, home-loan principal |
| Section 80D | Section 126 | Health insurance deduction |
| Section 87A | Section 156 | Rebate (no tax up to INR 12 lakh in the new regime) |
| Section 90 | Section 159 | Relief under a tax treaty (DTAA) |
| Section 111A | Section 196 | Short-term capital gains on listed equity |
| Section 112 | Section 197 | Long-term capital gains (other assets) |
| Section 112A | Section 198 | Long-term capital gains on listed equity |
| Section 115BAC | Section 202 | New tax regime (default) |
| Section 139(1) | Section 263(1) | Filing the income tax return |
| Section 139(8A) / 140B | Section 267 | Updated return (ITR-U) |
| Section 195 | Section 393(2) | TDS on payments to non-residents |
| Section 206C | Section 394 | TCS, including on foreign remittances under LRS |
| Section 234B | Section 424 | Interest for default in advance tax |
| Section 234C | Section 425 | Interest for deferment of advance tax |
/ Which Act applies
The rule of thumb.
- The Income-tax Act, 2025 applies from 1 April 2026, to tax year 2026-27 onwards. "Previous year" and "assessment year" are replaced by a single "tax year".
- Income of FY 2025-26 (AY 2026-27), including returns, audits and capital gains on sales up to 31 March 2026, stays under the 1961 Act and its section numbers.
- Most rules carried over with new numbers; check rates and thresholds separately, since Budgets change those.
- Several new numbers reuse old ones for a different topic: new section 92 is income from other sources (old 56), and new section 197 is long-term capital gains (old 112), not the lower TDS certificate.
/ For NRIs and foreign companies
The sections you will meet most.
- Selling property in India: exemptions in sections 82 (was 54), 85 (was 54EC) and 86 (was 54F); TDS on the sale by the buyer under section 393 (was 195).
- Residential status: still section 6.
- Treaty relief: section 159 (was 90), with Form 41 (was 10F).
- Payments to non-residents: TDS under section 393(2) (was 195), reported in Form 144 (was 27Q).
- Listed shares and mutual funds: sections 196 (was 111A) and 198 (was 112A).
For forms, see old vs new income tax form numbers.
Sources: ClearTax; TaxGarden (24 August 2026); BVACA (5 September 2026); EBC (8 July 2026).
Last updated: 31 October 2026. Only mappings on which at least two practitioner tables agree are listed; check the Act text before citing a section in a filing.
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