Income Tax Act, 2025: Section-by-Section Mapping, Computation & Compliance Guide | EduLaw
EduLaw EditorialFinance PlaybookA deeply researched, interactive guide to the Income-tax Act, 2025: transition rules, tax year, section mapping, deductions, TDS/TCS, returns, assessments, appeals, penalties and a searchable 500+ provision navigator.
FinEdge by EduLaw Open Section Mapper Print / Save PDF Get the Complete Income Tax Notes → Updated 13 July 2026 Income Tax Act, 2025: Section-by-Section Mapping A practical, deeply researched guide to the enacted law as amended by the Finance Act, 2026—covering transition rules, tax computation, deductions, TDS/TCS, return filing, assessments, appeals, penalties and a searchable navigator of more than 500 provisions. EduLaw Premium Notes Income Tax Act, 2025 Complete Guide A structured practical referencer for students, taxpayers, CAs, CSs, CMAs, advocates and tax professionals—built for revision, advisory work and day-to-day compliance. Old-to-new section mapping Tax computation and examples TDS/TCS compliance tables Returns, assessment and appeals Flowcharts and checklists Practice and revision notes Explore the Complete Guide ↗ 1 Apr 2026 Commencement of the 2025 Act 536 Numbered sections, plus later inserted provisions 23 Chapters, reduced from 47 16 Schedules, with many exemptions and deductions tabulated On this page Accuracy correction What changed Transition rule Tax year & rates 23-chapter map Heads of income Deductions & rebate Returns & assessment TDS / TCS Reassessment Appeals, penalties & offences High-value mapping 500+ section navigator Compliance checklist FAQs Sources Read before publishing One important accuracy correction Old section 154 maps to new section 287—not section 284. Under the enacted Income-tax Act, 2025, section 287 is “Rectification of mistake” and corresponds to old section 154 . New section 284 concerns sanction for issuing a reassessment notice and corresponds to old section 151 . Any carousel, table or caption showing 154 → 284 should be corrected before publication. This guide uses the official Act as amended by Finance Act, 2026 as the primary source. The searchable navigator uses the ICAI tabular mapping as a cross-reference aid; the official statutory text controls. Part 1 · Structural reset What actually changed? The 2025 Act is not merely the 1961 Act with different section numbers. It consolidates related provisions, moves many exemptions and deductions into schedules and tables, eliminates obsolete material, and introduces “tax year” as the central time concept. Compression 819 effective sections → 536 sections The Government’s official FAQs describe a reduction in volume through tables, formulas, integrated provisos and the removal of redundant provisions. Architecture 47 chapters → 23 chapters Procedural and substantive provisions are grouped into clearer statutory families, making navigation more systematic. Schedules Exemptions and deductions become table-driven Old section 10 exemptions are now substantially organised through section 11 read with Schedules II to VII; section 80C-type payments use section 123 read with Schedule XV. What did not automatically change? A new section number does not by itself alter the legal principle. Rates, thresholds and conditions must be checked provision-by-provision, together with the Finance Act, Income-tax Rules, 2026, notifications and judicial precedents. Part 2 · The dividing line Which Act applies during transition? Period beginning before 1 April 2026 Income-tax Act, 1961 continues to govern the relevant assessment year, return, assessment, reassessment and connected proceedings. FY 2025–26 → AY 2026–27 → Tax Year 2026–27 onwards Income-tax Act, 2025 governs income, payments, TDS/TCS and other compliance events arising from 1 April 2026 onward, subject to the statutory savings. 1 Apr 2026–31 Mar 2027 Return filed July 2026 Income relates to FY 2025–26 File under the 1961 Act for AY 2026–27—even though filing takes place after the new Act commenced. TDS transition Earlier of credit or payment Credit/payment up to 31 March 2026 follows the old TDS section. Credit/payment from 1 April 2026 follows sections 392/393 of the new Act. Old notice after commencement The underlying year controls Proceedings concerning AY 2026–27 or earlier continue under the 1961 Act through the repeal-and-savings framework in section 536. Transition checker Relevant income / credit / payment date Context Income / tax year TDS — earlier of credit or payment Return / assessment proceeding Check applicable Act 2025 Act For a relevant event on 1 April 2026, begin with the Income-tax Act, 2025. For a return or proceeding, also identify the underlying tax period. Part 3 · Computation Tax year, section 202 and rebate under section 156 Section 3 defines the tax year. For individuals, HUFs, AOPs (other than co-operative societies), BOIs and specified artificial juridical persons, section 202 supplies the default rate structure unless a valid option for the alternative regime is exercised. Total income under section 202 Rate Up to ₹4,00,000 Nil ₹4,00,001–₹8,00,000 5% ₹8,00,001–₹12,00,000 10% ₹12,00,001–₹16,00,000 15% ₹16,00,001–₹20,00,000 20% ₹20,00,001–₹24,00,000 25% Above ₹24,00,000 30% Resident-individual rebate: section 156(2) allows rebate up to ₹60,000 where total income chargeable under section 202(1) does not exceed ₹12 lakh, with marginal relief immediately above ₹12 lakh. Section 19 provides a standard deduction of up to ₹75,000 where tax is computed under section 202(1). Illustrative normal-income calculator Gross normal-rate income (₹) Salary included in gross income (₹) Other deductions permitted under the chosen regime (₹) Calculate illustration This calculator excludes special-rate income, surcharge, foreign-tax credit and other case-specific adjustments. It applies the ₹75,000 salary standard deduction, section 202 slabs, section 156 rebate/marginal relief and 4% cess. ₹0 Estimated tax including cess Taxable income ₹12,00,000 Slab tax ₹60,000 Section 156 rebate ₹60,000 Cess ₹0 Part 4 · Statutory architecture The complete 23-chapter map Chapter I Preliminary Sections 1–3 Chapter II Basis of charge Sections 4–10 Chapter III Incomes not forming part of total income Sections 11–12 Chapter IV Computation of total income Sections 13–95 Chapter V Income of other persons included in total income Sections 96–100 Chapter VI Aggregation of income Sections 101–107 Chapter VII Set-off, carry-forward and set-off of losses Sections 108–121 Chapter VIII Deductions in computing total income Sections 122–154 Chapter IX Rebates and reliefs Sections 155–160 Chapter X Special provisions relating to avoidance of tax Sections 161–177 Chapter XI General Anti-Avoidance Rule Sections 178–184 Chapter XII Modes of payment in certain cases Sections 185–189 Chapter XIII Determination of tax in special cases Sections 190–235 Chapter XIV Tax administration Sections 236–261 Chapter XV Return of income Sections 262–267 Chapter XVI Procedure for assessment Sections 268–301 Chapter XVII Special provisions relating to certain persons Sections 302–355 Chapter XVIII Appeals, revisions and alternate dispute resolution Sections 356–389 Chapter XIX Collection and recovery of tax Sections 390–430 Chapter XX Refunds Sections 431–438 Chapter XXI Penalties Sections 439–472 Chapter XXII Offences and prosecutions Sections 473–498 Chapter XXIII Miscellaneous Sections 499–536 Part 5 · Computation of income Heads of income: where the familiar provisions moved Salary Sections 15–19 Charge, meaning of salary, perquisites, profits in lieu and deductions—including the standard deduction—are brought together. House property Sections 20–25 Annual value, deductions, arrears and co-owned property correspond broadly to old sections 22–27. Business / profession Sections 26–66 Core computation, depreciation, disallowances, presumptive taxation, books and tax audit are consolidated. Capital gains Sections 67–91 Charge, non-transfer cases, computation, deemed consideration and rollover reliefs are reorganised in a continuous block. Other sources Sections 92–95 Old sections 56–59 map broadly to income, deductions, non-deductible amounts and profits chargeable. Clubbing and unexplained income Sections 96–106 Clubbing rules and unexplained credit/investment/expenditure provisions remain conceptually familiar but have new addresses. Presumptive taxation: old sections 44AD, 44ADA and 44AE are consolidated in section 58. Consolidation does not make their eligibility rules, thresholds or computation methods identical. Each category must still be tested separately. Part 6 · Chapter VIII and IX Deductions, exemptions, rebate and relief Old reference 2025 Act Subject 10 11 + Schedules II–VII Exempt-income framework 80C / 80CCC / 80CCE 123 + Schedule XV Specified investments and payments 80CCD 124 + Schedule XV Pension-scheme contributions 80D 126 Health-insurance premiums 80E 129 Education-loan interest 80G 133 Approved donations 80TTA / 80TTB 153 Interest on deposits 80U 154 Disability deduction 87A 156 Resident-individual rebate 89 157 Relief for salary arrears or advance Eligibility depends on the applicable tax regime and the conditions in the relevant section/schedule. Section 202(2) disallows many exemptions and deductions when the default regime applies, subject to the exceptions expressly retained. Part 7 · Filing and assessment Return filing, processing, assessment and rectification Function Old Act 2025 Act PAN 139A / 139AA 262 Original return 139(1) 263(1) Belated return 139(4) 263(4) Revised return 139(5) 263(5) Updated return 139(8A) 263(6) Defective return 139(9) 263(7) Verification 140 265 Self-assessment 140A 266 Updated-return tax 140B 267 Processing / assessment 143 270 Best judgment 144 271 Faceless assessment 144B 273 Rectification 154 287 Notice of demand 156 289 Section 263 unifies the primary return-filing provisions. Section 270 covers return processing, prima-facie adjustments, intimation, scrutiny and assessment mechanics. A taxpayer should identify both the underlying tax period and the precise sub-section before drafting a response. Part 8 · Withholding TDS and TCS: sections 392–402 The policy is largely continuous, but the drafting is radically consolidated. Salary withholding sits in section 392; most other TDS obligations are tabled in section 393; TCS is in section 394. Salary Section 392 Corresponds broadly to old sections 192 and 192A. Other payments Section 393 Consolidates the 193–194T family and specified non-resident withholding provisions into tables. TCS Section 394 Corresponds to old section 206C, subject to the current Finance Act and rules. Citation discipline matters: for a contractor payment governed by the new Act, the official FAQ illustrates citation as section 393(1), relevant table entry—specifically Table Sl. No. 6(i) for the old section 194C category. Quoting only “section 393” may be incomplete where a table item is required. Transition is governed by the earlier of credit or payment. A March 2026 amount credited on 31 March follows the old provision even if remitted later. An April 2026 credit/payment follows the new Act. Existing deposit and reporting timelines continue through the Income-tax Rules, 2026 unless specifically changed. Part 9 · Reopening The reassessment sequence Step 1 Section 281 Pre-notice procedure corresponding to old section 148A, including the statutory opportunity process. Step 2 Section 280 Notice where income has escaped assessment, corresponding to old section 148. Step 3 Section 279 Income escaping assessment, corresponding to old section 147. Old New Function 147 279 Income escaping assessment 148 280 Issue of reopening notice 148A 281 Pre-notice procedure 149 282 Time limits 150 283 Cases pursuant to appellate/court orders 151 284 Sanction for issue of notice 152 285 Other provisions 153 286 Completion time limits A reassessment already initiated under the old Act continues under that Act. The new numbering is not retroactively substituted into an old proceeding. Part 10 · Remedies and enforcement Appeals, revision, penalties and offences First appeal Sections 356–360 Appealable orders, limitation, procedure and appellate powers. Tribunal and courts Sections 361–368 ITAT, High Court and Supreme Court appeal structure. Revision / ADR Sections 377–389 Revision, Dispute Resolution Committee and advance rulings. Refunds Sections 431–438 Refund entitlement, interest and withholding of refunds. Penalties Sections 439–472 Penalty and fee provisions, subject to Finance Act, 2026 substitutions and omissions. Prosecution Sections 473–498 Offences, prosecution, compounding and related procedural provisions. Part 11 · Practitioner table High-value old-to-new mapping Use this as a navigation aid, not as a substitute for reading the full section, schedule, rules and current Finance Act. 1961 Act 2025 Act Practical subject 5A 10 Portuguese Civil Code apportionment 6 6 Residential status 10 11 + Schedules II–VII Exempt income framework 14 13 Heads of income 15–17 15–19 Salary charge, definition, perquisites and deductions 22–27 20–25 House-property computation 28–44DA 26–66 Business/profession computation 44AD / 44ADA / 44AE 58 Presumptive taxation 44AA 62 Books of account 44AB 63 Tax audit 45 67 Capital gains charge 47 70 Transactions not regarded as transfer 48 72 Capital-gains computation 50C 78 Stamp-value deeming for land/building 54 82 Residential-house rollover 54EC 85 Specified-bond rollover 54F 86 Residential-house rollover for other assets 56 92 Income from other sources 57 93 Deductions from other sources 60–65 96–100 Clubbing of income 68–69D 102–106 Unexplained credits, investments and expenditure 70 108 Intra-head set-off 71 109 Inter-head set-off 72 112 Business-loss carry-forward 74 111 Capital-loss carry-forward 80C / 80CCC / 80CCE 123 + Schedule XV Specified savings and payments 80CCD 124 + Schedule XV Pension-scheme contribution 80D 126 Health-insurance premium 80E 129 Education-loan interest 80G 133 Approved donations 80GG 134 Rent paid 80TTA / 80TTB 153 Deposit interest 80U 154 Disability deduction 87A 156 Resident-individual rebate 89 157 Salary arrears relief 90 / 90A 159 Treaty relief 92 161 Arm’s-length principle 92CA 166 Reference to TPO 92CC 168 Advance pricing agreement 94B 177 Interest-limitation rule 95–102 178–184 GAAR 269SS 185 Loans/deposits acceptance mode 269ST 186 Cash-receipt restriction 269T 188 Loan/deposit repayment mode 111A 196 Certain short-term capital gains 112 197 Long-term capital gains 112A 198 Certain listed-equity long-term gains 115BAA 200 Domestic-company concessional regime 115BAB 201 New manufacturing domestic company 115BAC 202 Default regime for individuals/HUF etc. 116–130 236–245 Authorities and jurisdiction 131 246 Discovery and evidence powers 132 247 Search and seizure 133A 253 Survey 139A / 139AA 262 PAN / Aadhaar-PAN framework 139 263 Return of income 140 265 Verification 140A 266 Self-assessment 140B 267 Updated-return tax 142 268 Inquiry before assessment 143 270 Processing, intimation and assessment 144 271 Best-judgment assessment 144B 273 Faceless assessment 147 279 Income escaping assessment 148 280 Reopening notice 148A 281 Pre-notice procedure 149 282 Time limit for reopening notices 151 284 Sanction for reassessment notice 153 286 Assessment time limits 154 287 Rectification of mistake 156 289 Notice of demand 246 / 246A 356 / 357 First appeals 249 358 Appeal form and limitation 250 359 Appeal procedure 253 362 Appeal to Tribunal 260A 365 High Court appeal 263 / 264 377 / 378 Revision 192 / 192A 392 Salary and accumulated balance TDS 193–194T and specified 195–197A provisions 393 Other TDS provisions in tables 206C 394 TCS 234E 427 Fee for statement defaults 234F 428 Late return fee 237 431 Refunds 271-series 439–472 Penalty framework 276-series 473–498 Offences and prosecutions 297 536 Repeal and savings Part 12 · Searchable navigator 500+ provision section navigator This navigator indexes the enacted section structure and parallel old-law references drawn from the ICAI tabular mapping, with current-law corrections for key Finance Act, 2026 changes. Search by old section, new section, chapter or subject. All 23 chapters 25 50 100 All Download CSV Save PDF New section Parallel 1961 provision(s) Navigator title Chapter Some new provisions consolidate multiple old provisions and some old provisions now sit in schedules or tables. “Parallel” does not always mean textually identical. Consult the official Act for exact wording. Part 13 · Working checklist Practical compliance checklist Identify the relevant income period or tax year before choosing the Act. For TDS/TCS, determine the earlier of credit or payment and the relevant table entry. For AY 2026–27 and earlier, continue to use old forms, sections and proceedings. For Tax Year 2026–27, maintain records under the 2025 Act framework from 1 April 2026. Check whether the default section 202 regime or the alternative regime applies. Separate normal-rate income from capital gains, VDA and other special-rate income. Verify whether the provision is section-based, schedule-based or table-based. Check Finance Act, 2026 amendments, Rules, notifications and portal validation requirements. Use section 287—not 284—for rectification of mistake. When citing case law under the old Act, explain the corresponding new provision and any textual difference. Part 14 · Quick answers Frequently asked questions Does the 2025 Act apply to the ITR for FY 2025–26? No. Income for FY 2025–26 is reported for AY 2026–27 under the Income-tax Act, 1961, even though the return is filed after 1 April 2026. Did all tax rates and TDS thresholds change? No. The new Act primarily restructures and consolidates the law. Current rates must be checked in the relevant section, table and Finance Act. CBDT’s TDS FAQs state that rates and monetary thresholds were largely retained while presentation was consolidated. Where is section 80C now? The principal deduction is in section 123 read with Schedule XV. The exact payment, cap, lock-in and reversal rules must be checked in both the section and schedule. Where is return filing? Section 263 contains original, belated, revised, updated and defective-return provisions in separate sub-sections. What replaces section 154? Section 287. Section 284 is the sanction provision in the reassessment sequence and replaces old section 151. Do old judgments remain useful? Often yes, especially where the language and legal principle are materially continued. But always compare the new text, changed definitions, schedules, tables and Finance Act amendments before relying on an old precedent. Can this page be saved as a PDF? Yes. Use the “Print / Save PDF” button. The print stylesheet expands the navigator and formats the article for A4 output. Research record Primary and professional sources Income-tax Act, 2025 — as amended by Finance Act, 2026 CBDT: Objective, scope and transition FAQs CBDT: Income-tax return FAQs CBDT: TDS compliance FAQs CBDT: Tax-payment FAQs CBDT: Reassessment FAQs Union Budget 2026: Memorandum explaining tax provisions ICAI: Income-tax Act, 2025 resources and tabular mapping PIB: Understanding the Income Tax Act, 2025 Legal and tax disclaimer: This article is an educational navigation tool, not a legal opinion, tax return computation or substitute for professional advice. The official Income-tax Act, 2025 as amended, the Finance Act for the relevant year, Income-tax Rules, notifications, circulars and binding judicial decisions must be consulted for an actual transaction or proceeding. FinEdge by EduLaw · India’s legal and financial learning platform. Research cut-off: 13 July 2026. © EduLaw. 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FORWARD AND SET OFF OF LOSSES","chapter":"Chapter VI — Aggregation of income"},{"new":"108","old":"70","title":"Set off of losses under same head of income","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"109","old":"71","title":"Set off of losses under any other head of income","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"110","old":"71B","title":"Carry forward and set off of loss from house property","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"111","old":"74","title":"Carry forward and set off of loss from Capital gains","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"112","old":"72","title":"Carry forward and set off of business loss","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"113","old":"73","title":"Set off and carry forward of losses computed in 185 respect of speculation business","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"114","old":"73A","title":"Set off and carry forward of losses computed in respect of specified business","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"115","old":"74A","title":"Set off and carry forward of losses from specified 18 activity","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"116","old":"72A","title":"Treatment of accumulated losses and unabsorbed 187 depreciation in amalgamation or demerger, etc","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"117","old":"72AA","title":"Accumulated losses and unabsorbed depreciation in specified amalgamations","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"118","old":"72AB","title":"Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co- 194 operative banks","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"119","old":"78; 79","title":"Carry forward and set off of losses not permissible in certain caseses","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"120","old":"79A","title":"No set off of losses against undisclosed income consequent to search, requisition and survey","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"121","old":"80","title":"Submission of rReturn for losses. 198- IN COMPUTING TOTAL INCOME","chapter":"Chapter VII — Set-off, carry-forward and set-off of losses"},{"new":"122","old":"80A; 80AB; 80AC; 80B","title":"Deductions to be made in computing total income","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"123","old":"80C; 80CCC; 80CCE","title":"Deduction for life-insurance premia, deferred annuity, provident fund and specified payments","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"124","old":"80CCD","title":"Deduction in respect of employer and assessee Government","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"125","old":"80CCH","title":"Deduction in respect of contribution to Agnipath Scheme","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"126","old":"80D","title":"Deduction in respect of health insurance premia","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"127","old":"80DD","title":"Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"128","old":"80DDB","title":"Deduction in respect of medical treatment, etc","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"129","old":"80E","title":"Deduction in respect of interest on loan taken for higher education","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"130","old":"80EE","title":"Deduction in respect of interest on loan taken for residential house property","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"131","old":"80EEA","title":"Deduction in respect of interest on loan taken for certain house property","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"132","old":"80EEB","title":"Deduction in respect of purchase of electric vehicle","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"133","old":"80G","title":"Deduction in respect of donations to certain funds, charitable institutions, etc","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"134","old":"80GG","title":"Deductions in respect of rents paid","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"135","old":"80GGA","title":"Deduction in respect of certain donations for scientific research or rural development","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"136","old":"80GGB","title":"Deduction in respect of contributions given by companies to political parties","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"137","old":"80GGC","title":"Deduction in respect of contributions given by any person to political parties","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"138","old":"80-IA","title":"Infrastructure and specified undertaking deductions","chapter":"Chapter VIII — Deductions in computing total income"},{"new":"139","old":"80-IAB","title":"Deductions i