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Income-tax Act transition · Dataset

ITA 1961 → ITA 2025 section mapping index

The Income-tax Act, 2025 changes the numbering framework practitioners will use. This index keeps the familiar 1961 citations visible while recording the internal knowledge-base mapping status for each companion provision.

As of: 4 August 2026 · 34 section pairs · source review pending CA sign-off

Why a companion citation matters

The 1961 Act remains the familiar reference point across existing returns, opinions, and public guidance. As the 2025 Act transitions into practice, every 1961 citation needs a companion mapping that can be checked against the notified correlation table. This page is a working index, not an official government correlation table.

Unofficial practitioner mapping. Verify against the notified correlation table before relying in filings.

Download the raw JSON dataset →

KB-cited KB-unverified Pending

Showing 34 of 34 mappings.

ITA 1961 to ITA 2025 section mappings
ITA 1961DescriptionITA 2025MappingConfidence
4Charge of income-tax2directKB-cited
6Residence in India7directKB-unverified
6(6)Not ordinarily resident (RNOR)6directKB-cited
28(va)Non-compete receipts as business income46(1)(xi)directKB-cited
40(b)Partner remuneration deduction limits35 & 66splitKB-cited
43B(h)MSME payment disallowance (45-day rule)36mergedKB-cited
44ABTax audit63directKB-unverified
48(ii)Indexed cost of acquisition (CII)72(8)(a)directKB-unverified
56(2)(x)Taxable gifts / deemed income92directKB-cited
64Clubbing of income99directKB-cited
90(2)DTAA beneficial-rate election90(2)directKB-unverified
139(5)Revised return263directKB-cited
192TDS on salary392directKB-cited
192(1C)ESOP TDS deferral mechanics (eligible startups)392(3)directKB-unverified
203ATAN requirement397directKB-cited
208Advance tax liability210directKB-cited
234ETDS return late fee (₹200/day)427directKB-cited
10(23FBA) + 115UBAIF Cat I/II pass-through10(23FCA) + 397splitKB-unverified
115BACNew (default) tax regimeMapping pendingpendingPending
112ALTCG on listed equity (STT)Mapping pendingpendingPending
111ASTCG on listed equity (STT)Mapping pendingpendingPending
10(13A)HRA exemptionMapping pendingpendingPending
16(ia)Standard deductionMapping pendingpendingPending
87ARebateMapping pendingpendingPending
80CLife insurance/PF/ELSS deductionMapping pendingpendingPending
80DHealth insurance deductionMapping pendingpendingPending
194TTDS on partner remuneration (FA 2024)Mapping pendingpendingPending
115BBHVDA 30% taxMapping pendingpendingPending
194STDS on VDA transfersMapping pendingpendingPending
143(1)Summary processing / intimationMapping pendingpendingPending
139(9)Defective returnMapping pendingpendingPending
148APre-reassessment inquiryMapping pendingpendingPending
245Refund set-off against demandMapping pendingpendingPending
54Residential property rollover reliefMapping pendingpendingPending

Changelog

4 August 2026 — Seeded from the Harun Raaj & Associates internal knowledge base. Confidence is carried verbatim from the source dataset.