Income Tax Law Mapping – Old vs New Act
Compare old and new income-tax provisions across the Act, Rules, Forms, and Schedules with easy-to-use mapping tools.
Find the Corresponding Provision in the New Income-tax Law
The Income Tax Law Mapping – Old vs New hub brings together practical tools to help taxpayers, professionals, and businesses compare corresponding provisions under the Income-tax Act, 1961 and the Income-tax Act, 2025.
Explore section, rule, form, and schedule mapping tools to locate corresponding provisions, understand changes in numbering, and simplify tax research and compliance.
Old vs New Income-tax Provision Mapping Tools
Compare corresponding provisions across the Income-tax Act, Rules, Forms, and Schedules with practical mapping tools designed for quick reference, tax research, and compliance.
Income-tax Act, 2025
Section Mapping
Find corresponding sections between the Income-tax Act, 2025 and the earlier Income-tax Act, 1961.
Explore Section Mapping →Income-tax Rules, 2026
Rule Mapping
Compare corresponding rules under the Income-tax Rules, 2026 and the earlier Income-tax Rules, 1962.
Explore Rule Mapping →Income-tax Forms, 2026
Forms Mapping
Locate corresponding forms under the Income-tax Forms, 2026 and the earlier Income-tax Forms, 1962.
Explore Forms Mapping →Income-tax Schedules
Old vs New Mapping
Compare corresponding schedules under the earlier and new income-tax laws. This mapping tool is coming soon.
Coming Soon →Find the Corresponding Provision Faster
Whether you know the old provision, the new provision, or only a few relevant words, these mapping tools help you locate the corresponding reference under the new income-tax law.
Choose a Mapping Tool
Select the relevant mapping tool for the Income-tax Act, Rules, Forms, or Schedules.
Search Using Any Relevant Reference
Type an old section name, old provision, new section name, new provision, or relevant text into the search box.
Review the Corresponding Provision
Check the mapped reference, compare the old and new provisions, and use the result for tax research and compliance.
Search by Section, Topic
or Relevant Text
You can search using either the old or new provision name, section number, or keywords. You do not need to know the exact corresponding section number.
- ✓ Section 80C
- ✓ Deduction for investments
- ✓ New tax regime deduction
- ✓ Definition of tax year
- ✓ Any other relevant term
| Chapter | Chapter & Name | Provision / Topic | Section (Income Tax Act 2025) | Parallel Section (1961) |
|---|---|---|---|---|
| I | I – PRELIMINARY | Short title, extent and commencement | 1 | 1 |
| I | I – PRELIMINARY | Definitions | 2 | 2 |
| I | I – PRELIMINARY | Definition of “tax year” | 3 | 3 |
| II | II – BASIS OF CHARGE | Charge of income-tax | 4 | 4 |
| II | II – BASIS OF CHARGE | Scope of total income | 5 | 5 |
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Disclaimer
The Income Tax Law Mapping tools on this page are provided for general informational, educational, and tax-research purposes only. They are intended to help users navigate between corresponding provisions of the Income-tax Act, 1961 and the Income-tax Act, 2025, along with related Rules, Forms, and Schedules.
Reasonable care has been taken to present the mapping information accurately. However, provision numbering, amendments, applicability, interpretation, and implementation may change from time to time. The mapping results should not be treated as a substitute for the applicable legislation, notifications, circulars, rules, official government sources, or professional tax and legal advice.
Users should independently verify the relevant provisions before relying on the information for tax filing, compliance, financial decisions, or legal interpretation. TaxBizMantra does not guarantee that every mapping is complete, current, or applicable to a particular situation.