Taxation
Income Tax Section & Form Mapping Tool - 1961 → 2025
Find the new Income Tax Act, 2025 section number for any old Income-tax Act, 1961 section - plus form number changes like Form 16 and Form 3CD.
The Income Tax Act, 2025 renumbered almost every section, and the Income-tax Rules, 2026 renumbered most forms along with it. If you learned tax under the 1961 Act - as most practitioners and taxpayers did - a familiar reference like "Section 44AB" or "Form 16" no longer points to the same number. This page is a free, searchable directory to bridge that gap.
How to Use This Tool
Type an old section number (like 80C), a plain term (like "tax audit" or "home loan interest"), or a familiar form name (like "Form 16") into the search box below, or expand the full directory to scroll through everything at once.
Find Your Section or Form
Browse the commonly referenced mappings below, or search by an old section number, a term like "tax audit" or "home loan interest", or a form name like Form 16, to find its equivalent under the Income Tax Act, 2025.
138 commonly referenced mappings below
Quick reference: commonly used mappings
Salary & House Property
Section
Section 10→Section 11
Incomes not included in total income (general exemptions).
Section
Section 10(13A)→Schedule III, Entry 11
House Rent Allowance (HRA) exemption - moved out of the numbered sections entirely into Schedule III, Entry 11.
Section
Section 13A→Section 12
Exemption for political parties and electoral trusts.
Section
Section 17→Sections 16-18
Salary, perquisites and profits in lieu of salary.
Section
Section 16→Section 19
Standard deduction and other deductions from salary income.
Section
Section 22→Section 20
Income from house property.
Section
Section 23→Section 21
Determination of annual value of house property.
Section
Section 24→Section 22
Deductions from house property income, including home loan interest.
Section
Section 25A→Section 23
Arrears of rent and unrealised rent received subsequently.
Section
Section 26→Section 24
Property owned by co-owners.
Business & Profession
Section
Section 28→Section 26
Charging section for profits and gains of business or profession.
Section
Sections 30, 31, 38→Section 28
Deduction for rent, rates, repairs and insurance of business premises.
Section
Section 35D→Section 44
Amortisation of certain preliminary expenses (project/pre-incorporation costs).
Section
Section 32→Section 33
Depreciation on business assets.
Section
Section 37→Section 34
General conditions for allowable business deductions.
Section
Section 40→Section 35
Amounts not deductible in computing business income.
Section
Section 40A→Section 36
Expenses/payments not deductible in certain circumstances, including cash payments.
Section
Section 43B→Section 37
Certain deductions (e.g. MSME dues) allowed only on actual payment.
Section
Section 44AA→Section 62
Maintenance of books of account.
Section
Section 44AB→Section 63
Tax audit of accounts.
Section
Sections 44AD / 44ADA / 44AE→Section 58
Presumptive taxation for businesses, professionals and goods transport.
Capital Gains
Section
Section 111A→Section 196
Special tax rate on short-term capital gains from equity shares, equity mutual funds, and business trust units.
Section
Section 112A→Section 198
Special tax rate on long-term capital gains from equity shares, equity mutual funds, and business trust units exceeding the exemption threshold.
Section
Section 43CA→Section 53
Full value of consideration for transfer of business assets/stock-in-trade where the stamp duty value exceeds actual consideration.
Section
Section 50CA→Section 79
Full value of consideration for transfer of unquoted shares, based on fair market value.
Section
Section 45→Section 67
Charging section for capital gains.
Section
Section 47→Section 70
Transactions not regarded as a transfer (no capital gains).
Section
Section 48→Section 72
Mode of computation of capital gains.
Section
Section 49→Section 73
Cost of acquisition in certain modes of acquisition.
Section
Section 50→Section 74
Capital gains on depreciable assets.
Section
Section 50B→Section 77
Capital gains on slump sale.
Section
Section 50C→Section 78
Stamp duty value treated as full value of consideration on transfer of land/building.
Section
Section 54→Section 82
Capital gains exemption on sale of a residential house.
Section
Section 54B→Section 83
Capital gains exemption on transfer of agricultural land.
Section
Section 54EC→Section 85
Capital gains exemption for investment in specified bonds.
Section
Section 54F→Section 86
Capital gains exemption on investment in a residential house (other than the asset sold).
Other Income & Clubbing
Section
Section 56→Section 92
Income from other sources.
Section
Section 64→Section 99
Clubbing of income of spouse, minor child, etc.
Section
Section 68→Section 102
Unexplained cash credits.
Section
Sections 69 / 69A / 69B / 69C→Sections 103-105
Unexplained investments, money, assets and expenditure.
Set-off & Carry Forward of Losses
Section
Sections 70-80→Sections 108-121
Set-off and carry forward of losses across heads of income.
Section
Section 72A→Section 116
Carry forward and set-off of accumulated losses and unabsorbed depreciation in amalgamation, demerger, or business reorganisation.
Section
Section 72AA→Section 117
Carry forward and set-off of accumulated losses/unabsorbed depreciation in the amalgamation of banking companies.
Deductions & Rebate (Chapter VI-A)
Section
Section 80C / 80CCC→Section 123
Deduction for life insurance premium, PF, ELSS, tuition fees and similar investments.
Section
Section 80CCD→Section 124
Deduction for NPS (National Pension Scheme) contributions - employer and employee.
Section
Section 80CCH→Section 125
Deduction for contribution to the Agnipath Scheme.
Section
Section 80D→Section 126
Deduction for health insurance premium.
Section
Section 80DD→Section 127
Deduction for maintenance and medical treatment of a dependant with disability.
Section
Section 80DDB→Section 128
Deduction for medical treatment of specified diseases.
Section
Section 80E→Section 129
Deduction for interest on education loan.
Section
Section 80EE→Section 130
Deduction for interest on home loan for first-time buyers (older scheme).
Section
Section 80EEA→Section 131
Deduction for interest on loan for affordable housing.
Section
Section 80EEB→Section 132
Deduction for interest on electric vehicle loan.
Section
Section 80G→Section 133
Deduction for donations to charitable institutions and funds.
Section
Section 80GG→Section 134
Deduction for rent paid where HRA is not received.
Section
Section 80GGA→Section 135
Deduction for donations for scientific research or rural development.
Section
Section 80GGB→Section 136
Deduction for company contributions to political parties.
Section
Section 80GGC→Section 137
Deduction for individual contributions to political parties.
Section
Sections 80-IA, 80-IAB, 80-IAC, 80-IB, 80-IBA, 80-IE→Sections 138-143
Profit-linked deductions for infrastructure, SEZ developers, start-ups, and housing/North-Eastern undertakings.
Section
Section 10AA→Section 144
Deduction for units in Special Economic Zones.
Section
Section 80JJAA→Section 146
Deduction for additional employee cost.
Section
Section 80M→Section 148
Deduction for inter-corporate dividends.
Section
Section 80P→Sections 149-150
Deduction for income of co-operative societies.
Section
Section 80TTA / 80TTB→Section 153
Deduction for interest on savings accounts / FD interest for senior citizens.
Section
Section 80U→Section 154
Deduction for a taxpayer who is a person with disability.
Section
Section 87→Section 155
General rebate provision.
Section
Section 87A→Section 156
Tax rebate for individuals with income up to the specified limit.
Section
Section 89→Section 157
Relief when salary is received in arrears or in advance (Form 10E).
Section
Section 89A→Section 158
Relief for retirement benefit accounts maintained in a notified country.
Section
Section 90 / 90A→Section 159
Double Taxation Avoidance Agreement (DTAA) relief.
Section
Section 91→Section 160
Relief for countries with which no DTAA exists.
Transfer Pricing
Section
Section 92D→Section 171
Transfer pricing documentation and record-keeping.
Section
Section 92E→Section 172
Transfer pricing audit report (filed via Form 3CEB).
Section
Section 92C→Section 165
Determination of the arm's length price for international/specified domestic transactions.
Section
Section 92CA→Section 166
Reference to the Transfer Pricing Officer for computation of arm's length price.
Returns, PAN & Assessment
Section
Section 139→Section 263
Filing of return of income.
Section
Section 139A / 139AA→Section 262
Permanent Account Number (PAN).
Section
Section 140→Section 265
Verification of the return of income.
Section
Section 140A→Section 266
Self-assessment tax.
Section
Section 140B→Section 267
Tax on updated return.
TDS / TCS
Section
Section 192 (salary TDS)→Section 392
TDS on salary payments.
Section
Sections 193-194T (other TDS)→Section 393
TDS on all other payments - interest, rent, professional fees, contracts, purchase of goods, etc.
Section
Section 206C (TCS)→Section 394
Tax Collected at Source.
Assessment, Search & Penalties
Section
Section 132→Section 247
Search and seizure.
Section
Section 133A→Section 253
Power of survey.
Section
Section 144B→Section 273
Faceless Assessment scheme.
Section
Section 143→Section 270
Assessment - including scrutiny assessment.
Section
Section 147→Section 279
Income escaping assessment (reassessment).
Section
Section 148→Section 280
Issue of notice where income has escaped assessment.
Section
Section 197→Section 395
Certificate for lower or nil deduction/collection of tax at source (see also Form 13, which now maps to Form 128).
Section
Section 201→Section 398
Consequences of failure to deduct, pay, or collect tax at source.
Section
Section 234A→Section 423
Interest for defaults in furnishing the return of income.
Section
Section 234B→Section 424
Interest for defaults in payment of advance tax.
Section
Section 234C→Section 425
Interest for deferment of advance tax instalments.
Section
Section 269SS→Section 185
Mode of taking or accepting certain loans, deposits and specified sums (cash restriction).
Section
Section 269T→Section 188
Mode of repayment of certain loans or deposits (cash restriction).
Section
Section 270A→Section 439
Penalty for under-reporting and misreporting of income.
Section
Section 271AAC→Section 443
Penalty in respect of certain unexplained income.
Special Tax Rates
Section
Section 115BAA→Section 200
Concessional tax rate for certain domestic companies.
Section
Section 115BAB→Section 201
Concessional tax rate for new manufacturing domestic companies.
Section
Section 115BAC→Section 202
The new (default) tax regime for individuals and Hindu Undivided Families.
Section
Section 115BBH→Section 194
Flat 30% tax rate on income from transfer of virtual digital assets (crypto/VDA).
Section
Section 115JB→Section 206
Minimum Alternate Tax (MAT) for companies - now consolidated with AMT into one section.
Section
Section 115JC→Section 206
Alternate Minimum Tax (AMT) for non-corporate assessees - now consolidated with MAT into one section.
TDS/TCS Certificates & Returns
Form
Form 16→Form 130
Annual TDS certificate for salary, issued by the employer.
Form
Form 16A→Form 131
TDS certificate for non-salary payments.
Form
Forms 16B / 16C / 16D / 16E→Form 132
TDS certificates for property purchase, rent by individual/HUF, contractor/professional payments by individual/HUF, and virtual digital asset transfers - merged into one form.
Form
Form 27D→Form 133
Certificate for Tax Collected at Source (TCS).
Form
Form 49B→Form 134
Application for allotment of Tax Deduction and Collection Account Number (TAN).
Form
Form 24Q→Form 138
Quarterly TDS statement in respect of salary payments.
Form
Form 26Q→Form 140
Quarterly TDS statement in respect of payments other than salary.
Form
Form 27EQ→Form 143
Quarterly TCS statement.
Form
Form 27Q→Form 144
Quarterly TDS statement for payments other than salary made to non-residents.
Form
Form 13→Form 128
Application to the Assessing Officer for a certificate of lower or nil deduction/collection of tax at source.
Form
Forms 26QB / 26QC / 26QD / 26QE→Form 141
Combined challan-cum-statement for TDS on property purchase, rent by individuals/HUF, payments to contractors/professionals by individuals/HUF, and virtual digital asset transfers.
Salary & Employer Forms
Form
Form 12BB→Form 124
Statement of claims by an employee for tax-saving deductions/exemptions, furnished to the employer.
Form
Form 10E→Form 39
Relief for salary received in arrears/advance, or gratuity/retrenchment compensation/commuted pension (Section 89 relief).
Foreign Remittance & Foreign Tax
Form
Form 67→Form 44 (unconfirmed)
Statement to claim Foreign Tax Credit (FTC) for tax paid outside India. Widely reported new number, but not yet independently confirmed against an official CBDT source - please verify before relying on this one.
Form
Form 15CA→Form 145
Declaration for remittance to a non-resident.
Form
Form 15CB→Form 146
Chartered Accountant's certificate for foreign remittance.
Trusts & Non-Profits
Form
Form 10A→Form 104
Application for provisional registration or provisional approval of a charitable/non-profit organisation.
Form
Form 10AB→Form 105
Application for registration of a non-profit organisation, or approval for deduction under Section 133(1)(b)(ii).
Section
Sections 12A, 12AB (with 11, 80G)→Section 332
Application for registration of a charitable/religious trust or non-profit organisation for tax-exempt status.
Statement & Information Reporting
Form
Form 61A→Form 165
Statement of Specified Financial Transactions (SFT).
Form
Form 61B→Form 166
Statement of Reportable Account (FATCA/CRS reporting by financial institutions).
Audit & Certification Reports
Form
Form 29B→Form 66
Report for computation of book profit under MAT (Minimum Alternate Tax).
Form
Form 29C→Form 67 (new numbering)
Report for computation of adjusted total income and AMT (Alternate Minimum Tax) for non-corporate assessees.
Form
Forms 3CA / 3CB / 3CD→Form 26
Tax audit report and statement of particulars (filed under Section 63, old Section 44AB). Applies from Tax Year 2026-27; AY 2026-27 audits still use the old forms.
Form
Form 3CEB→Form 48 (unconfirmed)
Transfer pricing audit report for international/specified domestic transactions. Widely reported new number, but not yet independently confirmed against an official CBDT source - please verify before relying on this one.
Declarations (No/Lower TDS)
Form
Form 15G / 15H→Form 121
Self-declaration to avoid TDS on interest income (below taxable limit / senior citizens).
Form
Form 60→Form 97
Declaration for persons without PAN undertaking specified transactions.
Form
Form 61→Form 98
Half-yearly statement filed by a person who has received a Form 97/60 declaration.
Appeals
Form
Form 35→Form 99
First appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals).
Annual Tax Statement
Form
Form 26AS→Form 168
Annual Information Statement (tax passbook) showing TDS/TCS, advance tax and other credits.
PAN Applications
Form
Form 49A→Forms 93 & 94
PAN application for resident Indian applicants - split by category: individuals now use Form 93, non-individual entities (companies, LLPs, trusts, etc.) now use Form 94.
Form
Form 49AA→Forms 95 & 96
PAN application for foreign applicants - split by category: individual foreign citizens (including NRIs and OCIs) now use Form 95, entities incorporated outside India now use Form 96.
Form
PAN Correction (individuals)→Form PAN CR-01
Request for changes or correction in PAN data - for an individual. Replaces the earlier CSF (Change/Correction Form) process.
Form
PAN Correction (non-individuals)→Form PAN CR-02
Request for changes or correction in PAN data - for a non-individual (company, LLP, firm, trust, HUF, etc.). Replaces the earlier CSF (Change/Correction Form) process.
Note: This directory is a quick-reference guide, not an exhaustive list of all 536 sections. Section numbers are cross-checked against the Gazette-notified Income-tax Act, 2025 and the ICAI's tabular mapping. Form numbers are cross-checked against the CBDT's official form Navigator and e-Filing portal FAQs where available; a few entries marked "unconfirmed" rely on consistent secondary reporting only and should be verified before relying on them for a filing. For any provision not listed here, or where the applicable section or form is disputed or unclear, please get in touch with us directly.
Why the Renumbering Happened
The Income Tax Act, 2025 reduced the law from 819 sections to 536, mainly by consolidating scattered, overlapping provisions into single sections and moving procedural detail into structured Schedules. The renumbering is not a simplification of the law's substance - the underlying rules are largely unchanged - but the reference numbers taxpayers, employers, and practitioners have used for decades have shifted. For the full story of what changed and why, see our overview: Income Tax Act, 2025 - An Overview.
Filing your return or running payroll TDS? Section and form numbers matter for accuracy, but they are only one part of getting a filing right. If you would like help applying the current law to your specific situation, our Taxation Services team can take it from here.
A Note on Accuracy
Every section mapping on this page has been cross-checked directly against the Gazette-notified Income Tax Act, 2025 and the ICAI's official tabular mapping. Form mappings are checked against the CBDT's form Navigator and e-filing portal FAQs where an official source exists; a small number of forms that are not yet confirmed in an official document are clearly marked "unconfirmed" in their entry, so you always know which numbers to double-check before relying on them for an actual filing.
Note: This is a quick-reference directory, not an exhaustive list of all 536 sections. For any provision not listed here, or where the applicable section or form is disputed or unclear, please get in touch with us directly.
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