Free Tool · CBDT Official Data · 1,146 Sections
ITA 2025 ↔ 1961 Section Translator
The Income Tax Act 2025 renumbers and restructures every section of ITA 1961. Look up any section in either direction — instantly. Data sourced verbatim from the official CBDT concordance utility.
Reviewed by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 19027S · Updated July 2026
ITA 1961 section → ITA 2025 equivalent
E.g. type 80C or 10(13A)
ITA 2025 section → ITA 1961 equivalent
E.g. type 68 or 123
Frequently Asked Questions
Does ITA 2025 replace ITA 1961?
Yes. The Income Tax Act 2025 is a consolidation and simplification of ITA 1961. It is expected to come into force from FY 2026-27 (AY 2027-28). Until then, ITA 1961 continues to apply.
What does "omitted" mean in the mapping?
Some ITA 1961 sections have no equivalent in ITA 2025 — they were either deleted or merged into other sections. The CBDT concordance marks these as "omitted".
What does "split" mapping type mean?
A "split" means one ITA 1961 section has been divided into two or more ITA 2025 sections. This is common for provisions that were long and covered multiple sub-topics.
Is this mapping official?
Yes. All mappings are sourced verbatim from the CBDT Income-tax Act 1961 ↔ 2025 comparison utility published on incometaxindia.gov.in. No AI-generated mappings are used.
Which sections have no ITA 2025 equivalent?
The CBDT utility identifies 262 ITA 1961 sections as "omitted" in ITA 2025 — provisions like s.10(23C) and s.12AA were restructured or absorbed into broader provisions.
Preparing for the ITA 2025 transition?
Our CAs are tracking every section renumbering, deduction restructure, and compliance change under the new Act. Get a personalised impact assessment for your situation.
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Go deeper — the ITR Filing hub
The ITA 2025 re-numbers sections — the hub covers how old-regime deductions (80C, 80D, HRA) and s.139 deadlines map to the new statute.