Income Tax Act 2025 vs 1961 – Old vs New Law Mapping (Sections, Rules, Forms & Schedules)
Search any old section, rule, form or schedule and find its new equivalent under the Income-tax Act 2025 and Rules 2026, with free CA-reviewed mapping tools.
Old vs New Income Tax Act – Most-Searched Section, Rule & Form Mappings
The quickest answers from our Income Tax Act 2025 vs 1961 mapping tools. See where the provisions you use most have moved in the new law, from Section 80C and Form 16 to the tax audit rules and schedules. Pick a tab, then tap any mapping to open the full search tool.
Income-tax Act 2025 section mapping
Income-tax Act, 1961 → Income-tax Act, 2025Income-tax Rules 2026 mapping
Income-tax Rules, 1962 → Income-tax Rules, 2026New income tax forms 2026
Forms under Rules 1962 → Forms under Rules 2026Income-tax Act 2025 schedule mapping
Schedules of 1961 Act → Schedules I–XVI of 2025 ActOld provisions continue to apply for FY 2025-26 and earlier years; the new numbers apply from tax year 2026-27 (1 April 2026).
Income Tax Act 2025 Mapping Tools – Sections, Rules, Forms & Schedules
Four free search tools for the old vs new income tax act. Type any old section, rule, form or schedule and get its new number under the Income-tax Act, 2025 and the Income-tax Rules, 2026, with a free Excel download on every tool.
Income-tax Act 2025
Section Mapping
Find the new section for any section of the Income-tax Act, 1961, or the old section for any section of the Income-tax Act, 2025.
e.g. Sec 80C → 123 · 44AB → 63 · 139 → 263
Open Section Mapping ToolIncome-tax Rules 2026
Rule Mapping
Match every rule of the Income-tax Rules, 2026 with the corresponding rule of the Income-tax Rules, 1962.
e.g. Rule 3 → 15 · 37BA → 203 · 114 → 158
Open Rule Mapping ToolNew Income Tax Forms 2026
Form Mapping
Search all 190 forms under the Income-tax Rules, 2026 and find the old form number under the Income-tax Rules, 1962.
e.g. Form 16 → 130 · 26AS → 168 · 15G/15H → 121
Open Forms Mapping ToolIncome-tax Act 2025
Schedule Mapping
Compare Schedules I–XVI of the Income-tax Act, 2025 with the schedules and sections of the Income-tax Act, 1961.
e.g. Fourth Sch. → XI · First Sch. → XIV
Open Schedule Mapping ToolIncome Tax Act 2025 vs 1961 – What Changed and Which Law Applies
The Income-tax Act, 2025 replaces the Income-tax Act, 1961 from 1 April 2026, and the Income-tax Rules, 2026 replace the Rules of 1962. The law was rewritten and renumbered, not just amended, so most sections, rules and forms have new numbers. That is why an old vs new income tax act mapping is now the fastest way to find any provision.
Old vs new income tax act: key changes at a glance
Income-tax Act, 1961 and Rules, 1962 compared with the new law
| Item | Old law | New law | Change |
|---|---|---|---|
| Chapters in the Act | 47 | 23 | −51% |
| Sections in the Act | 819 | 536 | −35% |
| Schedules | First to Fourteenth | I – XVI | Renumbered |
| Rules | 511 | 333 | −35% |
| Forms | 399 | 190 | −52% |
| Year concept | Previous year + assessment year | Tax year | Replaced |
| In force from | 1 April 1962 | 1 April 2026 | New law |
Section and chapter counts as reported at enactment; rule and form counts as reported at notification of the Income-tax Rules, 2026.
Which law applies: Income-tax Act 1961 or 2025?
It depends on the year the income relates to.
How to find the new section for an old section
- Pick the toolUse section mapping for sections, rule mapping for rules, or forms mapping for forms.
- Search old, new or a keywordType
80C,123ordeduction– you don’t need the exact new number. - Check the row and the official textRead the mapped provision, then confirm scope in the notified Act or Rules before relying on it.
Old vs New Income Tax Act – FAQs
Answers to common questions on the Income Tax Act 2025 vs 1961: when the new law applies, what changed, and where popular sections, rules and forms have moved.
What is the Income-tax Act, 2025 and when does it come into force?
The Income-tax Act, 2025 is the new law that replaces the Income-tax Act, 1961. It was enacted in 2025 and comes into force from 1 April 2026, so it applies from tax year 2026-27.
What is the difference between the Income Tax Act 2025 and 1961?
The Income-tax Act, 2025 rewrites the 1961 Act in simpler language and a new structure: 536 sections in 23 chapters, against 819 sections in 47 chapters, with 16 Schedules. It uses one 'tax year' in place of previous year and assessment year, and most sections have new numbers. It largely carries forward the existing tax policy rather than changing it.
What is Section 80C in the new Income-tax Act, 2025?
The deduction for LIC premium, PF, ELSS and other specified payments under Section 80C of the 1961 Act is now in Section 123 of the Income-tax Act, 2025, with the list of eligible payments in Schedule XV. Use the section mapping tool to find any other section.
Which law applies for FY 2025-26 – the old or the new income tax act?
Income of FY 2025-26 and earlier years is governed by the Income-tax Act, 1961 and the Income-tax Rules, 1962, even when the return is filed after 1 April 2026. The Income-tax Act, 2025 applies to income from tax year 2026-27, that is, from 1 April 2026.
What is a 'tax year' under the new income tax act?
Tax year is the twelve-month financial year from 1 April to 31 March in which income is earned. It replaces the two terms 'previous year' and 'assessment year' used in the 1961 Act, so income and its tax relate to the same year.
Are the Income-tax Rules, 1962 also replaced?
Yes. The Income-tax Rules, 2026 replace the Income-tax Rules, 1962 from 1 April 2026. Rules and forms have been merged and renumbered, so use the rules mapping tool to find the corresponding rule.
What is the new number for Form 16 and Form 26AS?
Form 16, the TDS certificate on salary, is now Form 130, and Form 26AS is replaced by Form 168, the Annual Information Statement, under the Income-tax Rules, 2026. The forms mapping tool lists all 190 new forms with their old numbers.
Is there an official mapping of old and new income tax sections?
The Income Tax Department has published section-wise mapping of the 1961 and 2025 Acts on its website. The tools on this page bring sections, rules, forms and schedules together in one place, with keyword search and Excel downloads, and should be read with the official text.
Can I download the old vs new income tax act mapping in Excel?
Yes. The section, rule and forms mapping pages each have a free Excel download of the full old vs new mapping table.
Does the Income-tax Act, 1961 still apply to old assessments and appeals?
Yes. Under the repeal and savings provisions of the Income-tax Act, 2025, assessments, appeals and other proceedings for years before tax year 2026-27 generally continue under the Income-tax Act, 1961. Check the savings provision for the specific case.
Can’t find a provision? Ask a question →
Explore More Tax and Compliance Resources
Moving to the Income-tax Act, 2025 is more than new section numbers. Use our CA-written guides, free calculators and ready templates to apply the new income tax law in returns, TDS and compliance work.
- Tax guides & articlesIncome tax and GST explained in plain language
- Tax calculators & toolsFree income tax, finance and company-law calculators
- All tax & finance resourcesTemplates, checklists and reference material in one place
Disclaimer: These income tax act 2025 mapping tools are for general information and research only; they are not legal or tax advice. Some provisions were merged, split or reworded, so a mapped provision may not match in scope. Always check the notified text of the Act or Rules and take professional advice before relying on a mapping in a return, audit or reply to a notice.