Tax · Guide

Section finder: old 1961 Act numbers to the new Income-tax Act, 2025

Short answer

The Income-tax Act, 2025 renumbered almost every section from 1 April 2026. Section 80C is now section 123, the 87A rebate is section 156, the new regime under 115BAC is section 202, and reassessment under 147 to 149 is sections 279 to 282. Search the table below for any other section.

Form 16s, employer emails and most articles still use the 1961 Act numbers, while notices and forms for tax year 2026-27 onwards use the new ones. This table maps the sections salaried taxpayers meet most often. We list a mapping only when it matches across independent sources; check any section you rely on against the CBDT utility linked below.

By FinancePaisa Editorial Team · Research & editorialUpdated 22 October 2026 · 2 min read

On this page (6 sections)

1961 Act section → 2025 Act section

18 of 18 sections

1961 Act	2025 Act	What it covers
10	11	Exempt income (now listed in Schedules to the Act)Exemptions
16	19	Standard deduction and other deductions from salarySalary
24(b)	22	Interest on home loan (house property)House property
54	82	Capital gains on a house reinvested in a houseCapital gains
54B	83	Capital gains on agricultural land reinvested in agricultural landCapital gains
54EC	85	Capital gains invested in specified bondsCapital gains
54F	86	Capital gains on any other asset reinvested in a houseCapital gains
80C	123	PF, PPF, ELSS, life insurance, home loan principal, tuition fees (limits in Schedule XV)Deductions
80D	126	Health insurance premiumDeductions
80TTA / 80TTB	153	Interest on savings account and deposits (the two are merged)Deductions
87A	156	Rebate that makes tax nil up to Rs 12 lakh (new regime) or Rs 5 lakh (old regime)Rates and rebate
111A	196	Short-term capital gains on listed shares and equity fundsCapital gains
115BAC	202	New tax regime (default)Rates and rebate
139	263	Filing the income tax returnReturns and notices
147	279	Income escaping assessment (reassessment)Returns and notices
148	280	Notice for reassessmentReturns and notices
148A	281	Show-cause notice before a reassessment noticeReturns and notices
149	282	Time limits for reassessment noticesReturns and notices

Why did the section numbers change?

The Income-tax Act, 2025 is a rewrite of the 1961 Act in simpler language, with obsolete provisions dropped and related ones grouped together. It replaces "previous year" and "assessment year" with a single "tax year". Slabs, deduction limits and the rebate did not change because of the new Act; what changed is where each rule sits.

Which Act applies to my return?

Income earned from April 2026 (tax year 2026-27 onwards): the Income-tax Act, 2025 and its new section numbers.
Income earned up to March 2026 (FY 2025-26 and earlier), including late or revised returns and reassessment of those years: the 1961 Act provisions, under the transition rules of the new Act.
Form 16 and AIS for FY 2025-26 still show 1961 Act numbers. Expect new numbers on documents for tax year 2026-27.

How we checked these mappings

The official reference is the CBDT utility that maps each 1961 Act provision to the 2025 Act. We compared it with three independent published mappings and list a section here only where they agree. Sections we could not confirm, such as the exact Schedule entry for agricultural income or HRA, are left out until we can.

Frequently asked questions

What is section 80C called in the new Income-tax Act?

Section 123 of the Income-tax Act, 2025, with the list of eligible investments and the Rs 1.5 lakh limit in Schedule XV. It is still available only under the old regime.

What is the new section for the 87A rebate?

Section 156. The rebate limits are unchanged: tax is nil up to Rs 12 lakh of taxable income under the new regime and Rs 5 lakh under the old regime.

Is section 115BAC still the new regime?

The new regime now sits in section 202 of the Income-tax Act, 2025. It remains the default; salaried taxpayers can still choose the old regime each year when filing.

Purane section number ab kaam karenge? (Do the old section numbers still work?)

For FY 2025-26 and earlier years, yes: those years are still governed by the 1961 Act. For tax year 2026-27 onwards, forms and notices use the 2025 Act numbers.

Sources & references

Provisions of the Income-tax Act, 1961 vis-a-vis Income-tax Act, 2025 — CBDT
Income-tax Act 1961 vs 2025: section mapping — eCourtsIndia (checked 22 Oct 2026)
Income-tax Act 2025 section numbers, old vs new — ClearTax (checked 22 Oct 2026)
Income-tax Act 2025 and 1961 section mapping cheat sheet — TaxGuru (checked 22 Oct 2026)

Rates, fees, eligibility, and product terms cited on this page reflect the sources above at the time of publication and may have changed since. Always verify directly with the lender or regulator.