Income tax · The Income-tax Act, 2025
What are the new section numbers for common sections like 80C, 194C and 44AB?
Short answer
The Income-tax Act, 2025 renumbered almost every section. Common examples: 80C is now section 123, 80D is 126, 87A is 156, 115BAC (new regime) is 202, 44AB (tax audit) is 63, 44AD and 44ADA are combined in 58, 54 is 82, 139 (return) is 263, 143(1) is 270(1), 148 is 280, and almost all TDS sections are now in 392 and 393, for example 194C in section 393(1), Table serial 6(i). Our section finder lists about 60 sections and 20 forms side by side.
The full list, about 60 sections and 20 forms, is on our old and new section finder, and the TDS and TCS sections with their new table serial numbers are in rates and tables. The most-asked ones are below.
Deductions, regime and rebate
| What | 1961 Act | 2025 Act |
|---|---|---|
| Investments: life insurance, PPF, ELSS and similar | 80C | 123 |
| Employer's NPS contribution | 80CCD(2) | 124 |
| Health insurance | 80D | 126 |
| Rebate for resident individuals | 87A | 156 |
| New tax regime | 115BAC | 202 |
| Standard deduction for salary | 16(ia) | 19 (Table serial 2) |
Business, audit and returns
| What | 1961 Act | 2025 Act |
|---|---|---|
| Presumptive income | 44AD, 44ADA, 44AE | 58 |
| Tax audit | 44AB | 63 |
| Return of income | 139 | 263 |
| Updated return | 139(8A) | 263(6) |
| Processing (intimation) | 143(1) | 270(1) |
| Reassessment notice | 148 | 280 |
| Advance tax instalments | 211 | 408 |
TDS
| Payment | 1961 Act | 2025 Act |
|---|---|---|
| Salary | 192 | 392 |
| Interest other than on securities | 194A | 393(1), Table serial 5 |
| Contractors | 194C | 393(1), Table serial 6(i) |
| Commission or brokerage | 194H | 393(1), Table serial 1(ii) |
| Rent | 194-I | 393(1), Table serial 2(ii) |
| Professional or technical fees | 194J | 393(1), Table serial 6(iii) |
| Purchase of property | 194-IA | 393(1), Table serial 3(i) |
| Payments to non-residents | 195 | 393(2) |
Which number to use
- FY 2025-26 and earlier (returns filed now, assessments, appeals): use the 1961 Act number.
- Tax year 2026-27 onwards, and TDS or TCS on payments from 1 April 2026: use the 2025 Act number.
On this website we cite both, for example "section 54 of the Income-tax Act, 1961 (now section 82 of the Income-tax Act, 2025)". A new section is often worded differently, or merges several old ones, so read the new provision before relying on it.
Legal basis
- Income-tax Act, 2025 (tax year 2026-27 onwards) and Income-tax Rules, 2026
- Income-tax Act, 1961 and Income-tax Rules, 1962 (FY 2025-26 and earlier years)
Official sources
Related questions
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