Income Tax Act Code Comparison: 1961 vs 2025

Income Tax Section Code Mapper – IT Act 1961 vs 2025

Income Tax Section Code Mapper is a tool that correlates section codes from the Income Tax Act 1961 (ITA 1961) with those in the ITA 2025, and vice versa, per the August 21, 2025 government gazette notification.

#	Description	(ITA 1961) Old Code	(ITA 2025) New Code	(ITA 2025) Ref Link
1	Short title, extent and commencement.	Section 1	Section 1	Section 1
2	Definitions.	Section 2	Section 2	Section 2
3	Definitions.	Section 2(15)(Proviso)	Section 346	Section 346
4	Previous year’ defined.	Section 3	Section 3	Section 3
5	Charge of income-tax.	Section 4	Section 4	Section 4
6	Scope of total income.	Section 5	Section 5	Section 5
7	Apportionment of income between spouses governed by Portuguese Civil Code.	Section 5A	Section 10	Section 10
8	Residence in India.	Section 6	Section 6	Section 6

#	Description	(ITA 1961) Old Code	(ITA 2025) New Code	(ITA 2025) Ref Link
9	Income deemed to be received.	Section 7	Section 7(1)	Section 7
10	Dividend income.	Section 8	Section 7(2)	Section 7
11	Income deemed to accrue or arise in India.	Section 9	Section 9	Section 9
12	Certain activities not to constitute business connection in India.	Section 9A	Section 9(12)	Section 9
13	Income on receipt of capital asset or stock in trade by specified person from specified entity.	Section 9B	Section 8	Section 8
14	Incomes not included in total income.	Section 10	Section 11	Section 11
15	Agricultural income.	Section 10(1)	Schedule II(Table: S. No. 1)	Schedule ii
16	Any sum received by a member from Hindu undivided family.	Section 10(2)	Schedule III(Table: S.No 1)	Schedule iii

#	Description	(ITA 1961) Old Code	(ITA 2025) New Code	(ITA 2025) Ref Link
17	Any sum received by a partner towards his share in the total income of the firm.	Section 10(2A)	Schedule III(Table: S. No. 2)	Schedule iii
18	Any income by way of interest in NRE account.	Section 10(4)(ii)	Schedule IV(Table: S. No. 1)	Schedule iv
19	Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section 47 (viiiab).	Section 10(4D)	Schedule VI(Table: S.No. 1)	Schedule vi
20	Any income accrued or arisen to, or received, as a result of transfer of securities (other than shares in a company resident in India).	Section 10(4D)(b)	Schedule VI(Table: S. No. 2)	Schedule vi
21	Any income from securities issued by a non-resident.	Section 10(4D)(c)10(4D)(d)	Schedule VI(Table: S. No. 3)	Schedule vi
22	Any income from a securitisation trust, which is chargeable under the head ‘Profits and gains of business or profession’.	Section 10(4D)(e)10(4D)(f)	Schedule VI(Table: S. No. 4)	Schedule vi
23	Any income accrued or arisen to, or received as a result of- (a) transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives; or(b) distribution of income on offshore derivative instruments.	Section 10(4E)	Schedule VI(Table: S. No. 5)	Schedule vi
24	Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year.	Section 10(4F)	Schedule VI(Table: S. No.6)	Schedule vi

#	Description	(ITA 1961) Old Code	(ITA 2025) New Code	(ITA 2025) Ref Link
25	Any income received from–– (a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non-resident; or (b) such activity carried out by such person, as may be notified by the Central Government.	Section 10(4G)	Schedule VI(Table: S. No. 7)	Schedule vi
26	Any income by way of Capital gains arising from the transfer of equity shares of domestic company.	Section 10(4H)	Schedule VI(Table: S. No. 8)	Schedule vi
27	The value of any travel concession or assistance.	Section 10(5)	Schedule III(Table: S. No. 8)	Schedule iii
28	Any remuneration received for service in the capacity as an official mentioned in column (2).	Section 10(6)	Schedule IV(Table: S. No. 2)	Schedule iv
29	Any remuneration received as an employee for services rendered by him during his stay in India.	Section 10(6)(vi)	Schedule IV(Table: S. No. 3)	Schedule iv
30	Any income chargeable under the head ‘Salaries’, received or due as remuneration for services rendered in connection with his employment on a foreign ship.	Section 10(6)(viii)	Schedule IV(Table: S. No. 4)	Schedule iv

Most common Section Codes

Some of the most frequently referenced section codes from the Income Tax Act, 1961, and their corresponding section codes in the newly enacted Income Tax Act, 2025.

#	Description	Income Tax Act 1961	Income Tax Act 2025
1	Scope of total income	Section 5	Section 5
2	Salaries	Section 15, 16, 17(1), 17(2), 17(3)	Section 15,16,17,18,19
3	Deduction from House Property (Home Loan interest and other deductions)	Section 24	Section 22
4	Depreciation	Section 32	Section 33
5	Maintenance of Books of Accounts	Section 44AA	Section 62
6	Tax Audit	Section 44AB	Section 63
7	Presumptive Taxation	Section 44AD, 44ADA and 44AE	Section 58
8	Capital Gains	Section 45	Section 67
9	Reinvestment of capital gains in a house property	Section 54	Section 82
10	Reinvestment of capital gains in Bonds	Section 54EC	Section 85
11	Reinvestment of capital gain/sale proceeds in a house property	Section 54F	Section 86
12	Income from other sources	Section 56	Section 92
13	Deduction of LIC, PF etc	Section 80C	Section 123
14	Deduction in respect of employer contribution to pension scheme of Central Government	Section 80CCD	Section 124
15	Deduction for Health Insurance Premium	Section 80D	Section 126
16	Deduction for Dependant Disability	Section 80DD	Section 127
17	Deduction for Medical Treatment	Section 80DDB	Section 128
18	Deduction for Interest on Education loan	Section 80E	Section 129
19	Deduction for Donations	Section 80G	Section 133
20	Deductions for Political party donations	Section 80GGC	Section 137
21	Deduction of Interest on Savings Bank/FD	Section 80TTA/80TTB	Section 153
22	Deduction for Self Disability	Section 80U	Section 154
23	Rebate for Resident Individuals	Section 87/87A	Section 155/ 156
24	Relief when salary for Resident Individuals	Section 89	Section 157
25	DTAA Benefit	Section 90/90A/91	Section 159/160
26	Tax on accumulated balance of recognised provident fund.	Section 111	Section 191
27	Tax on short-term capital gains on which STT paid	Section 111A	Section 196
28	Tax on long-term capital gains other than above	Section 112	Section 197
29	Tax on long-term capital gains on which STT is paid	Section 112A	Section 198
30	Tax on income of individuals Hindu undivided family and others (Opting for New tax/old tax regime)	Section 115BAC	Section 202
31	Filing income Tax Return (Original / Belated / Revised / Updated / Defective)	Section 139	Section 263
32	Permanent Account Number	Section 139A / 139AA	Section 262
33	Payment of Self Assessment tax	Section 140A	Section 266
34	Income escaping assessment	Section 147	Section 279
35	Deduction of TDS	Section 192 to Section 196D	Section 393
36	Interest for defaults in furnishing return of income	Section 234A	Section 423
37	Interest for defaults in payment of advance tax	Section 234B	Section 424
38	Interest for deferment of advance tax	Section 234C	Section 425
39	Interest of late filing of Income Tax Return	Section 234F	Section 428