Old and new income-tax sections and forms
The Income-tax Act, 2025 renumbered almost every section of the Income-tax Act, 1961, and the Income-tax Rules, 2026 renumbered the forms. This table puts the familiar old numbers next to the new ones.
Last reviewed 7 November 2026. Compiled from the text of the Income-tax Act, 2025 and the Income-tax Rules, 2026. A new section is often worded differently, merges several old ones or splits one, so read the new provision itself before relying on it.
Which numbers apply to you
- Tax year 2026-27 onwards (income from 1 April 2026), and TDS and TCS on payments from that date: the 2025 Act sections and the 2026 forms.
- FY 2025-26 and earlier, including returns still being filed, assessments, reassessments, penalties and appeals for those years: the 1961 Act sections continue to apply, through section 536 of the 2025 Act.
Across this website we cite both, for example section 54 of the Income-tax Act, 1961 (now section 82 of the Income-tax Act, 2025), and after that simply "section 54 (now 82)".
Basics, returns and processing
| What it covers | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Short-term capital asset (meaning) | Section 2(42A) | Section 2(101) |
| Return of income | Section 139(1) | Section 263(1) |
| Belated return | Section 139(4) | Section 263(4) |
| Revised return | Section 139(5) | Section 263(5) |
| Updated return | Section 139(8A) | Section 263(6) |
| Defective return | Section 139(9) | Section 263(7) |
| Additional tax on updated return | Section 140B | Section 267 |
| Notice for information before assessment | Section 142(1) | Section 268(1) |
| Processing of return (intimation) | Section 143(1) | Section 270(1) |
| Notice of scrutiny assessment | Section 143(2) | Section 270(8) |
| Scrutiny assessment order | Section 143(3) | Section 270(10) |
| Rectification of mistakes | Section 154 | Section 287 |
Tax regime, deductions and rebate
| What it covers | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Exempt income (HRA, agricultural income, gratuity and other exemptions) | Section 10 | Section 11, with Schedules II to VI |
| New tax regime for individuals and HUFs | Section 115BAC | Section 202 |
| Opting out of the new regime | Section 115BAC(6) | Section 202(4) |
| Deduction for life insurance, PPF, ELSS and similar | Section 80C | Section 123 (with Schedule XV) |
| Employer's contribution to NPS | Section 80CCD(2) | Section 124 |
| Health insurance premium | Section 80D | Section 126 |
| Rebate for resident individuals | Section 87A | Section 156 |
Business and tax audit
| What it covers | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Presumptive income: business, goods carriages, professions | Sections 44AD, 44AE, 44ADA | Section 58 |
| Tax audit | Section 44AB | Section 63 |
Capital gains
| What it covers | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Charge of capital gains | Section 45 | Section 67 |
| Joint development agreements | Section 45(5A) | Section 67(14) |
| Computation and indexation | Section 48 | Section 72 |
| Stamp duty value as sale consideration | Section 50C | Section 78 |
| Exemption: house sold, new house bought | Section 54 | Section 82 |
| Exemption: agricultural land | Section 54B | Section 83 |
| Exemption: investment in specified bonds | Section 54EC | Section 85 |
| Exemption: other asset sold, house bought | Section 54F | Section 86 |
| Short-term gains on listed equity | Section 111A | Section 196 |
| Long-term gains, other assets | Section 112 | Section 197 |
| Long-term gains on listed equity | Section 112A | Section 198 |
TDS and TCS
The full TDS and TCS chart, with the serial number of each payment in the new table, is in our rates and tables. TDS and TCS chart.
| What it covers | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| TDS on salary | Section 192 | Section 392 |
| TDS on other payments to residents | Sections 193 to 194T (most) | Section 393(1) |
| TDS on purchase of immovable property | Section 194-IA | Section 393(1), Table serial 3(i) |
| TDS on payments to non-residents | Section 195 | Section 393(2) |
| TCS | Section 206C | Section 394 |
| Interest for late deduction or payment of TDS | Section 201(1A) | Section 398(3) |
| Late fee for TDS and TCS statements | Section 234E | Section 427 |
| Higher TDS where PAN is not furnished or is inoperative | Section 206AA | Section 397(2)(b) |
Reassessment, interest, fees and penalties
| What it covers | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Income escaping assessment | Section 147 | Section 279 |
| Notice for reassessment | Section 148 | Section 280 |
| Show cause notice and order before reassessment | Section 148A | Section 281 |
| Time limits for reassessment notices | Section 149 | Section 282 |
| Time limits for completing assessments | Section 153 | Section 286 |
| Interest for late return | Section 234A | Section 423 |
| Interest for shortfall in advance tax | Section 234B | Section 424 |
| Interest for deferring advance tax instalments | Section 234C | Section 425 |
| Late fee for a belated return | Section 234F | Section 428(a) |
| Interest on refunds | Section 244A | Section 437 |
| Set-off of refund against a demand | Section 245 | Section 438 |
| Penalty for under-reporting and misreporting | Section 270A | Section 439 |
Appeals
| What it covers | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Appeal to the Commissioner (Appeals) | Section 246A | Section 357 |
| Time limit for the first appeal | Section 249 | Section 358 |
| Appeal to the Income Tax Appellate Tribunal | Section 253 | Section 362 |
| Repeal of the 1961 Act and savings | — | Section 536 |
Forms
Forms under the Income-tax Rules, 1962 and the matching forms under the Income-tax Rules, 2026. Use the old form for matters of FY 2025-26 and earlier where the portal still offers it.
| What it is | Rules, 1962 | Rules, 2026 |
|---|---|---|
| Salary TDS certificate | Form 16 | Form 130 |
| Non-salary TDS certificate | Form 16A | Form 131 |
| TDS certificate for property, rent and similar payments | Forms 16B, 16C, 16D | Form 132 |
| Quarterly TDS statement: salary | Form 24Q | Form 138 |
| Quarterly TDS statement: other payments to residents | Form 26Q | Form 140 |
| Quarterly TDS statement: payments to non-residents | Form 27Q | Form 144 |
| Quarterly TCS statement | Form 27EQ | Form 143 |
| Challan-cum-statement for property, rent, contract and VDA payments | Forms 26QB, 26QC, 26QD, 26QE | Form 141 |
| Declaration for no TDS on interest and similar income | Forms 15G, 15H | Form 121 |
| Employee's claims for TDS (HRA, LTA, deductions) | Form 12BB | Form 124 |
| Application for lower or nil TDS certificate | Form 13 | Form 128 |
| Foreign remittance: information by the remitter | Form 15CA | Form 145 |
| Foreign remittance: accountant's certificate | Form 15CB | Form 146 |
| Annual tax statement | Form 26AS and the AIS | Form 168 |
| Tax audit report | Forms 3CA, 3CB, 3CD | Form 26 |
| PAN application (Indian citizens) | Form 49A | Form 93 |
| TAN application | Form 49B | Form 135 |
| Appeal to the Commissioner (Appeals) | Form 35 | Form 99 |
| Appeal to the Income Tax Appellate Tribunal | Form 36 | Form 115 |
| Claim for foreign tax credit | Form 67 | Form 44 |
| Information for claiming treaty benefit | Form 10F | Form 41 |
| Application for a tax residency certificate | Form 10FA | Form 42 |
| Opting out of the new regime (business income) | Form 10-IEA | No separate form: made in the return (rule 136) |
| Return forms | ITR-1 (Sahaj) to ITR-7 | Same names: ITR-1 (Sahaj) to ITR-7 |
| Updated return | ITR-U | ITR-UN |
General information, not advice on your facts. Official text: Acts, rules and forms. See also which law governs your year.