Old → New Section Mapping

Income Tax Act, 1961 → Income Tax Act, 2025 Source: CBDT Navigator (new-bill-2025-navigator.pdf) Note: This mapping is based on the enacted Act, not the original Bill. Some numbering changed between the Bill and the final Act. Status: DRAFT — verify against enacted PDF as sections are ingested.

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How to Use

Search for the old section number you know. The table shows the new section number and a link to the wiki page (if ingested).

Legend:

• ✅ Ingested — wiki page exists
• ⬜ Not yet ingested
• 🔀 1:many — old section split into multiple new sections
• 🔗 many:1 — multiple old sections merged
• 📋 Schedule — moved to a Schedule entry
• ❌ OMITTED — deleted in new Act

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Preliminary and Charge

Old Section	Old Heading	New Section	Status	Wiki Link
1	Short title	1	✅	s001-short-title
2	Definitions	2	✅	s002-definitions-a-to-m / s002-definitions-n-to-z
2(9)	Previous year	3 (Tax year)	🔀✅	s003-tax-year
3	Assessment year	3 (Tax year)	🔀✅	s003-tax-year
4	Charge of income-tax	4	✅	s004-charge-of-income-tax
5	Scope of total income	5	✅	s005-scope-total-income
5A	Apportionment — Portuguese Civil Code	10	✅	s010-apportionment-income
6	Residence in India	6	✅	s006-residence-in-india
7	Income deemed to be received	7	✅	s007-income-deemed-received
8	Dividend income	7	🔗✅	s007-income-deemed-received
9(1)(i)	Business connection	9	✅	s009-income-deemed-accrue-india
9(1)(ii)-(v)	Salary, dividend, interest deemed accrue	8	🔀✅	s008-income-deemed-accrue
9(1)(vi)-(viii)	Royalty, FTS, capital asset deemed accrue	9	✅	s009-income-deemed-accrue-india

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Exempt Income (Old Section 10, 13A, 13B)

Old Section	Old Heading	New Section	Status	Wiki Link
10 (umbrella)	Incomes not included	11	✅	s011-incomes-not-included
10(1)	Agricultural income	Sch II (S.No.1)	📋✅	schedule-II-exempt-income
10(2)	HUF member receipt	Sch III (S.No.1)	📋✅	schedule-III-eligible-persons
10(2A)	Partner share in firm	Sch III (S.No.2)	📋✅	schedule-III-eligible-persons
10(10D)	Life insurance	Sch II (S.No.2)	📋✅	schedule-II-exempt-income
10(13A)	HRA	Sch III (S.No.11)	📋✅	schedule-III-eligible-persons
10(14)	Special allowances	Sch III (S.No.12-13)	📋✅	schedule-III-eligible-persons
10(23C)	Charitable funds	Sch VII	📋✅	schedule-VII-persons-exempt
10(4B)-(6BB)	Non-resident exemptions	Sch IV	📋✅	schedule-IV-non-residents
10(23D)-(23FD)	Investment fund exemptions	Sch V	📋✅	schedule-V-investment-funds
10(4E)-(4G)	IFSC exemptions	Sch VI	📋✅	schedule-VI-ifsc
13A	Political party income	12 / Sch VIII	✅	s012-political-parties-electoral-trusts / schedule-VIII-political-parties
13B	Electoral trust income	12 / Sch VIII	✅	s012-political-parties-electoral-trusts / schedule-VIII-political-parties

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Profits and Gains of Business or Profession

Old Section	Old Heading	New Section	Status	Wiki Link
28	Profits and gains of business or profession	26	✅	s026-income-under-head-profits-and-gains-of-business-or-professio
29	Income from profits and gains, how computed	27	✅	s027-manner-of-computing-profits-and-gains-of-business-or-profess
30	Rent, rates, taxes, repairs and insurance	28	✅	s028-rent-rates-taxes-repairs-and-insurance
31	Repairs and insurance of machinery, plant, furniture	28	🔗✅	s028-rent-rates-taxes-repairs-and-insurance
32	Depreciation	33	✅	s033-deduction-for-depreciation
33AB	Tea/coffee/rubber development account	48	✅	s048-tea-development-account-coffee-development-account-and-rubbe
33ABA	Site Restoration Fund	49	✅	s049-site-restoration-fund
35	Expenditure on scientific research	45	✅	s045-expenditure-on-scientific-research
35ABB	Expenditure on telecom licence	52	✅	s052-amortisation-of-expenditure-for-telecommunications-services
35AD	Capital expenditure on specified business	46	✅	s046-capital-expenditure-of-specified-business
35CCC	Agricultural extension project	47	✅	s047-expenditure-on-agricultural-extension-project-and-skill-deve
35CCD	Skill development project	47	🔗✅	s047-expenditure-on-agricultural-extension-project-and-skill-deve
35D	Amortisation of preliminary expenses	44	✅	s044-amortisation-of-certain-preliminary-expenses
35DD	Expenditure on amalgamation/demerger	52	🔗✅	s052-amortisation-of-expenditure-for-telecommunications-services
35DDA	Voluntary retirement scheme	52	🔗✅	s052-amortisation-of-expenditure-for-telecommunications-services
35E	Expenditure on prospecting minerals	51	✅	s051-amortisation-of-expenditure-for-prospecting-certain-minerals
36(1)(ii),(iv),(iva),(v)	Employer PF/staff welfare/gratuity contributions	29	✅	s029-deductions-related-to-employee-welfare
36(1)(d)	Insurance premium — keyman, employee	30	✅	s030-deduction-on-certain-premium
36(1)(vii)	Bad debts	31	✅	s031-deduction-for-bad-debt-and-provision-for-bad-and-doubtful-de
36(1)(viia)	Provision for bad and doubtful debts	31	🔗✅	s031-deduction-for-bad-debt-and-provision-for-bad-and-doubtful-de
36(1) (other)	Other deductions	32	✅	s032-other-deductions
37(1)	General deductions — wholly and exclusively	34	✅	s034-general-conditions-for-allowable-deductions
40(a),(b)	Amounts not deductible	35	✅	s035-amounts-not-deductible-in-certain-circumstances
40A	Expenses not deductible	36	✅	s036-expenses-or-payments-not-deductible-in-certain-circumstances
41	Profits chargeable to tax (deemed)	38	✅	s038-certain-sums-deemed-as-profits-and-gains-of-business-or-prof
43(1)	Actual cost	39	✅	s039-computation-of-actual-cost
43(1) Expln 3/4	Cost of acquisition — special provision	40	✅	s040-special-provision-for-computation-of-cost-of-acquisition-of
43(6)	Written down value	41	✅	s041-written-down-value-of-depreciable-asset
43A	Foreign exchange fluctuation — capitalisation	42	✅	s042-capitalising-impact-of-foreign-exchange-fluctuation
43AA	Taxation of forex fluctuation	43	✅	s043-taxation-of-foreign-exchange-fluctuation
43B	Certain deductions on actual payment only	37	✅	s037-certain-deductions-allowed-on-actual-payment-basis-only
43CA	FVC for non-capital asset transfer	53	✅	s053-full-value-of-consideration-for-transfer-of-assets-other-tha
43CB	Revenue recognition — construction/service	57	✅	s057-revenue-recognition-for-construction-and-service-contracts
43D	Interest income of specified financial institutions	56	✅	s056-special-provision-in-case-of-interest-income-of-specified-fi
44	Insurance business	55	✅	s055-insurance-business
44A	Trade, profession or similar association	50	✅	s050-special-provision-in-case-of-trade-profession-or-similar-ass
44AA	Maintenance of books of account	62	✅	s062-maintenance-of-books-of-account
44AB	Tax audit	63	✅	s063-tax-audit
44AD	Presumptive taxation — eligible business	58	✅	s058-special-provision-for-computing-profits-and-gains-of-busines
44ADA	Presumptive taxation — profession	58	🔗✅	s058-special-provision-for-computing-profits-and-gains-of-busines
44AE	Presumptive taxation — goods carriage	58	🔗✅	s058-special-provision-for-computing-profits-and-gains-of-busines
44B	Presumptive — NR shipping business	61	✅	s061-special-provision-for-computation-of-income-on-presumptive-b
44BB	Presumptive — mineral oil prospecting (NR)	54, 61	🔀✅	s054-business-of-prospecting-for-mineral-oils
44BBA	Presumptive — NR aircraft operations	61	🔗✅	s061-special-provision-for-computation-of-income-on-presumptive-b
44BBB	Presumptive — NR turnkey projects	61	🔗✅	s061-special-provision-for-computation-of-income-on-presumptive-b
44C	Head office expenditure — NR	60	✅	s060-deduction-of-head-office-expenditure-in-case-of-non-resident
44DA	Royalty and FTS — NR computation	59	✅	s059-computation-of-royalty-and-fee-for-technical-services-in-han
44DB	Co-operative bank reorganisation	64	✅	s064-special-provision-for-computing-deductions-in-case-of-busine
44DB (Explanation)	Interpretation for section 64	65	✅	s065-interpretation-for-purposes-of-section-64

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Capital Gains

Old Section	Old Heading	New Section	Status	Wiki Link
45	Capital gains — charge	67	✅	s067-charging
45(1A)	Insurance compensation	67(2)-(4)	✅	s067-charging
45(2)	Conversion to stock-in-trade	67(6)	🔗✅	s067-charging
45(5A)	JDA specified agreement	67(14)-(16)	🔗✅	s067-charging
46	Distribution on liquidation	68	✅	s068-liquidation
46A	Buyback of shares	69	✅	s069-buyback
47	Not regarded as transfer	70	✅	s070-exempt-transfers
47 (provisos)	Withdrawal of exemption	71	✅	s071-withdrawal
48	Mode of computation	72	✅	s072-computation
49	Cost — certain modes	73	✅	s073-cost-acquisition
50	Depreciable assets	74	✅	s074-depreciable
50	Cost of depreciable asset	75	✅	s075-cost-depreciable
50AA	Market Linked Debenture	76	✅	s076-mld
50B	Slump sale	77	✅	s077-slump-sale
50C	Stamp duty value	78	✅	s078-stamp-duty
50CA	FMV unquoted shares	79	✅	s079-unquoted-shares
50D	FMV deemed FVC	80	✅	s080-fmv-deemed
51	Advance money forfeited	81	✅	s081-advance-money
54	Residential house exemption	82	✅	s082-residential-house
54B	Agricultural land exemption	83	✅	s083-agricultural
54D	Compulsory acquisition exemption	84	✅	s084-compulsory
54EC	Bonds exemption	85	✅	s085-bonds
54F	Non-house asset → house	86	✅	s086-non-house
55	Cost of acquisition/improvement	73	🔗✅	s073-cost-acquisition
55A	Reference to Valuation Officer	73	🔗✅	s073-cost-acquisition
111A	STCG on listed equity	Ch XII	⬜
112	LTCG rate 20%	Ch XII	⬜
112A	LTCG on listed equity	Ch XII	⬜

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Set Off and Carry Forward (Old Chapter VI)

Old Section	Old Heading	New Section	Status	Wiki Link
71B	Carry forward of house property loss	110	✅	s110-carry-forward-house-property
72	Carry forward of business loss	112	✅	s112-carry-forward-business-loss
72A	Accumulated losses in amalgamation/demerger	116	✅	s116-accumulated-losses-amalgamation
72AA	Successor co-operative bank losses	118	✅	s118-successor-cooperative-bank
73	Speculation business losses	113	✅	s113-speculation-business-loss
73A	Specified business losses	114	✅	s114-specified-business-loss
74	Capital gains losses	111	✅	s111-carry-forward-capital-gains
74A	Losses from specified activity (race horses)	115	✅	s115-specified-activity-loss
78	Change in constitution of firm	119	✅	s119-change-constitution-firm
79	Change in shareholding conditions	117	✅	s117-change-shareholding
79(2)	No set off against undisclosed income	120	✅	s120-no-setoff-undisclosed
80	Submission of return for losses	121	✅	s121-return-required-carry-forward

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Deductions (Old Chapter VI-A)

Old Section	Old Heading	New Section	Status	Wiki Link
80A, 80AB, 80AC	General deduction provisions	122	✅	s122-general-provisions-deductions
80C	Investments/savings (LIC, PPF, NSC, ELSS)	123	✅	s123-life-insurance-ppf-investments
80CCC	Pension fund contribution	123	🔗✅	s123-life-insurance-ppf-investments
80CCD	NPS contribution	124	✅	s124-nps-contribution
80CCH	Agnipath Scheme contribution	125	✅	s125-agnipath-scheme
80D	Health insurance premia	126	✅	s126-health-insurance
80DD	Disabled dependent maintenance	127	✅	s127-disabled-dependent-medical
80DDB	Medical treatment expenses	127	🔗✅	s127-disabled-dependent-medical
80E	Education loan interest	128	✅	s128-education-loan-interest
80EE	Housing loan interest (first-time buyer)	132	✅	s132-housing-loan-interest
80EEA	Housing loan interest (affordable housing)	132	🔗✅	s132-housing-loan-interest
80EEB	Electric vehicle loan interest	130	✅	s130-electric-vehicle-loan
80G	Donations to charitable institutions	133	✅	s133-donations-charitable
80GG	Rent paid (no HRA)	131	✅	s131-rent-paid
80GGA	Scientific research donations	134	✅	s134-donations-scientific-research
80GGC	Political party contributions	135	✅	s135-political-contributions
80-IA	Infrastructure undertaking profits	138	✅	s138-infrastructure-profits
80-IAB	SEZ developer profits	139	✅	s139-sez-developer
80-IAC	Eligible start-up profits	140	✅	s140-eligible-startup
80-IB(5) / 80HHC	Export of manufactured articles	141	✅	s141-export-turnover
80-IB(9)	Mineral oil / natural gas production	144	✅	s144-production-mineral-oil
80-IBA	Housing projects	143	✅	s143-housing-projects
80-ID	Hotels / convention centres	142	✅	s142-hotel-convention-centre
80P	Co-operative society income	145	✅	s145-cooperative-society
80RRB	Royalty on patents	136	✅	s136-royalty-income-patents
80TTA	Savings account interest	129	✅	s129-savings-account-interest
80U	Person with disability	137	✅	s137-disabled-person

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Special Provisions — Determination of Tax in Special Cases (Chapter XIII)

A — Certain special cases

Old Section	Old Heading	New Section	Status	Wiki Link
110	Determination of tax — no-tax income	190	✅	s190-tax-no-tax-income
111	Tax on PF accumulated balance	191	✅	s191-provident-fund-tax
113	Tax on block assessment — search cases	192	✅	s192-block-assessment-search
115ACA	Tax on GDR income (foreign currency)	193	✅	s193-gdr-foreign-currency
115B	Tax on lottery/race/gambling winnings	194	🔗✅	s194-tax-certain-incomes
115BB	Tax on lottery/crossword winnings	194	🔗✅	s194-tax-certain-incomes
115BBF	Tax on patent royalty income	194	🔗✅	s194-tax-certain-incomes
115BBG	Tax on transfer of carbon credits	194	🔗✅	s194-tax-certain-incomes
115BBH	Tax on virtual digital assets	194	🔗✅	s194-tax-certain-incomes
115BBJ	Tax on online game winnings	194	🔗✅	s194-tax-certain-incomes
115BBE	Tax on unexplained income (ss. 68–69D)	195	✅	s195-tax-sections-102-106

B — Capital gains

Old Section	Old Heading	New Section	Status	Wiki Link
111A	Tax on STCG (equity shares with STT)	196	✅	s196-stcg-special
112	Tax on LTCG	197	✅	s197-ltcg
112A	Tax on LTCG (equity shares with STT)	198	✅	s198-ltcg-special

C — New tax regime

Old Section	Old Heading	New Section	Status	Wiki Link
115BA	Tax on manufacturing domestic companies	199	✅	s199-manufacturing-company-tax
115BAA	Tax on domestic companies (22%)	200	✅	s200-domestic-company-tax
115BAB	Tax on new manufacturing companies (15%)	201	✅	s201-new-manufacturing-company-tax
115BAC	New tax regime — individuals, HUF, others	202	✅	s202-new-tax-regime-individuals
115BAD	Tax on resident co-operative societies	203	✅	s203-cooperative-society-tax
115BAE	Tax on new manufacturing co-operative societies	204	✅	s204-new-manufacturing-cooperative-tax
115BAA–BAE	Conditions for concessional tax	205	✅	s205-conditions-company-cooperative

D — MAT and AMT

Old Section	Old Heading	New Section	Status	Wiki Link
115JB	Minimum alternate tax (MAT) on companies	206	🔗✅	s206-mat-amt
115JC	AMT on non-corporate assessees	206	🔗✅	s206-mat-amt
115JD	AMT tax credit	206	🔗✅	s206-mat-amt
115JAA	MAT tax credit	206	🔗✅	s206-mat-amt
115JF	AMT — definitions	206	🔗✅	s206-mat-amt
115JG	AMT — adjusted total income	206	🔗✅	s206-mat-amt

E — Non-residents and foreign companies

Old Section	Old Heading	New Section	Status	Wiki Link
115A	Tax on dividend/royalty/FTS — foreign companies	207	✅	s207-foreign-company-dividend-royalty-fts
115AB	Tax on units purchased in foreign currency	208	✅	s208-units-foreign-currency
115AC	Tax on bonds/GDR in foreign currency	209	✅	s209-bonds-gdr-foreign-currency
115AD	Tax on FII securities income	210	✅	s210-fii-securities-income
115BBA	Tax on NR sportsmen/sports associations	211	✅	s211-non-resident-sportsmen
115C	Definitions for NRI provisions	212	✅	s212-non-resident-interpretation
115D	Computation of NR total income	213	✅	s213-non-resident-total-income
115E	NRI investment income and LTCG	214	✅	s214-nri-investment-income-ltcg
115F	NRI capital gains exemption — reinvestment	215	✅	s215-nri-capital-gains-not-charged
115G	NRI — return not required	216	✅	s216-nri-return-not-required
115H	NRI benefits — continuation on becoming resident	217	✅	s217-nri-benefits-application
115BAJ	Tax on OBU / IFSC business income	218	✅	s218-obu-ifsc-business-income
115I	Foreign branch → subsidiary conversion	219	✅	s219-foreign-branch-to-subsidiary
115JH	Foreign company resident — POEM transitional	220	✅	s220-foreign-company-resident

F — Pass-through entities

Old Section	Old Heading	New Section	Status	Wiki Link
115TCA	Tax on securitisation trust income	221	✅	s221-securitisation-trusts
115U	Tax on venture capital undertakings	222	✅	s222-venture-capital-undertakings
115UA	Tax on business trust and unit holders	223	✅	s223-business-trust-unit-holders
115UB	Tax on investment fund and unit holders	224	✅	s224-investment-fund-unit-holders

G — Shipping companies (tonnage tax)

Old Section	Old Heading	New Section	Status	Wiki Link
115VA	Qualifying ships — income	225	✅	s225-qualifying-ships-income
115VB	Tonnage tax scheme	226	✅	s226-tonnage-tax-scheme
115VC	Computation of tonnage income	227	✅	s227-tonnage-income-computation
115VD/115VE	Relevant shipping income	228	✅	s228-relevant-shipping-income
115VF/115VG/115VH	Depreciation and gains — tonnage tax assets	229	✅	s229-tonnage-depreciation-gains
115VI	Exclusion of deduction, loss, set off	230	✅	s230-exclusion-deduction-loss
115VJ/115VK	Opting for tonnage tax — method/validity	231	✅	s231-opting-tonnage-scheme
115VL/115VM/115VN/115VO	Conditions for tonnage tax scheme	232	✅	s232-tonnage-conditions
115VP	Amalgamation and demerger — tonnage tax	233	✅	s233-tonnage-amalgamation-demerger
115VQ/115VR	Avoidance and exclusion from tonnage tax	234	✅	s234-tonnage-avoidance-exclusion
115VU	Interpretation — tonnage tax	235	✅	s235-tonnage-interpretation

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TDS/TCS

Old Section	Old Heading	New Section	Status	Wiki Link
192	TDS on salary	392	✅	s392-salary-tds
192(1C)	TDS on start-up ESOPs	392(3)	🔗✅	s392-salary-tds
192A	TDS on PF accumulated balance	392(7)	🔗✅	s392-salary-tds
193	TDS on interest on securities	393(1) Table Sl. No. 5(i)	🔗✅	s393-tds-non-salary
194	TDS on dividends	393(1) Table Sl. No. 7	🔗✅	s393-tds-non-salary
194A	TDS on interest (other than securities)	393(1) Table Sl. No. 5(ii),(iii)	🔗✅	s393-tds-non-salary
194B	TDS on lottery/crossword winnings	393(3) Table Sl. No. 1	🔗✅	s393-tds-non-salary
194BA	TDS on online game winnings	393(3) Table Sl. No. 2	🔗✅	s393-tds-non-salary
194BB	TDS on horse race winnings	393(3) Table Sl. No. 3	🔗✅	s393-tds-non-salary
194C	TDS on contracts	393(1) Table Sl. No. 6(i),(ii)	🔗✅	s393-tds-non-salary
194D	TDS on insurance commission	393(1) Table Sl. No. 1(i)	🔗✅	s393-tds-non-salary
194DA	TDS on life insurance policy	393(1) Table Sl. No. 8(i)	🔗✅	s393-tds-non-salary
194E	TDS on NR sportsman/entertainer	393(2) Table Sl. No. 1	🔗✅	s393-tds-non-salary
194G	TDS on lottery commission	393(3) Table Sl. No. 4	🔗✅	s393-tds-non-salary
194H	TDS on commission/brokerage	393(1) Table Sl. No. 1(ii)	🔗✅	s393-tds-non-salary
194I	TDS on rent	393(1) Table Sl. No. 2(ii)	🔗✅	s393-tds-non-salary
194IA	TDS on immovable property transfer	393(1) Table Sl. No. 3(i)	🔗✅	s393-tds-non-salary
194IB	TDS on rent by individual/HUF	393(1) Table Sl. No. 2(i)	🔗✅	s393-tds-non-salary
194IC	TDS on JDA consideration	393(1) Table Sl. No. 3(ii)	🔗✅	s393-tds-non-salary
194J	TDS on professional/technical fees	393(1) Table Sl. No. 6(iii)	🔗✅	s393-tds-non-salary
194K	TDS on mutual fund income	393(1) Table Sl. No. 4(i)	🔗✅	s393-tds-non-salary
194LA	TDS on compulsory acquisition compensation	393(1) Table Sl. No. 3(iii)	🔗✅	s393-tds-non-salary
194LB	TDS on infrastructure debt fund interest (NR)	393(2) Table Sl. No. 5	🔗✅	s393-tds-non-salary
194LC	TDS on foreign currency borrowing interest (NR)	393(2) Table Sl. Nos. 2,3,4	🔗✅	s393-tds-non-salary
194LBA	TDS on business trust distribution (NR)	393(2) Table Sl. Nos. 6,7	🔗✅	s393-tds-non-salary
194N	TDS on cash withdrawal	393(3) Table Sl. No. 5	🔗✅	s393-tds-non-salary
194O	TDS on e-commerce payments	393(1) Table Sl. No. 8(v)	🔗✅	s393-tds-non-salary
194P	TDS on specified senior citizen	393(1) Table Sl. No. 8(iii)	🔗✅	s393-tds-non-salary
194Q	TDS on goods purchase	393(1) Table Sl. No. 8(ii)	🔗✅	s393-tds-non-salary
194R	TDS on perquisites/benefits	393(1) Table Sl. No. 8(iv)	🔗✅	s393-tds-non-salary
194S	TDS on VDA transfer	393(1) Table Sl. No. 8(vi)	🔗✅	s393-tds-non-salary
194T	TDS on partner payments by firm	393(3) Table Sl. No. 7	🔗✅	s393-tds-non-salary
195	TDS on NR payments (other income)	393(2) Table Sl. No. 17	🔗✅	s393-tds-non-salary
196A	TDS on NR — mutual fund income	393(2) Table Sl. No. 10	🔗✅	s393-tds-non-salary
196B	TDS on NR — offshore fund income	393(2) Table Sl. Nos. 11,12	🔗✅	s393-tds-non-salary
196C	TDS on NR — GDR/bond income	393(2) Table Sl. Nos. 13,14	🔗✅	s393-tds-non-salary
196D	TDS on NR — FII securities income	393(2) Table Sl. Nos. 15,16	🔗✅	s393-tds-non-salary
197	Lower deduction certificate	395	✅	s395-certificates
197A	No deduction — Form 15G/15H	393(6)	🔗✅	s393-tds-non-salary
198	Tax deducted is income received	396	✅	s396-income-received
199	Credit for TDS	396	🔗✅	s396-income-received
200	TDS return / payment to government	397(3)	🔗✅	s397-compliance-reporting
200A	Processing of TDS statements	399	✅	s399-processing
201	Consequences of non-deduction	398	✅	s398-failure-consequences
201(1A)	Interest for non-deduction	398(3)	🔗✅	s398-failure-consequences
203	TDS certificate to deductee	395(4)	🔗✅	s395-certificates
203A	TAN application	397(1)	🔗✅	s397-compliance-reporting
206AA	PAN requirement for TDS/TCS	397(2)	🔗✅	s397-compliance-reporting
206C	TCS	394	✅	s394-tcs
206C(1H)	TCS on sale exceeding Rs. 50 lakh	394(1) Table Sl. No. 6	🔗✅	s394-tcs
206C(1G)	TCS on LRS/overseas tour	394(1) Table Sl. Nos. 7,8	🔗✅	s394-tcs
206CCA	Higher TCS for non-filers	[verify]	⬜
207	Liability for advance tax	403	✅	s403-advance-tax-liability
194(definitions)	TDS/TCS definitions	402	✅	s402-interpretation
—	Bar against direct demand	401	✅	s401-bar-direct-demand
—	Power to relax TDS/TCS	400	✅	s400-relaxation-power

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Tonnage Tax Scheme (Part IXA)

Note: Tonnage tax sections 225–235 are now fully mapped under Special Provisions — Part G above. The assessment/ folder retains duplicate pages for sections 231–235 from the initial assessment ingest.

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Income-Tax Authorities

Old Section	Old Heading	New Section	Status	Wiki Link
116	Income-tax authorities	236	✅	s236-income-tax-authorities
117	Appointment of income-tax authorities	237	✅	s237-appointment-authorities
118	Control of income-tax authorities	238	✅	s238-control-authorities
119	Instructions to subordinate authorities	239	✅	s239-instructions-subordinate
119A	Taxpayer’s Charter	240	✅	s240-taxpayer-charter
120	Jurisdiction of income-tax authorities	241	✅	s241-jurisdiction-authorities
124	Jurisdiction of Assessing Officers	242	✅	s242-jurisdiction-assessing-officers
127	Power to transfer cases	243	✅	s243-transfer-cases
129	Change of incumbent	244	✅	s244-change-incumbent
131	Power regarding discovery, evidence	246	✅	s246-discovery-evidence
132	Search and seizure	247	✅	s247-search-seizure
132A	Powers to requisition	248	✅	s248-requisition
132(10)	Reasons not to be disclosed	249	✅	s249-reasons-not-disclosed
132(14)	Definitions for search and seizure	261	✅	s261-interpretation-authorities
132(8)/(9)/(9A)	Copying, retention and release of seized books	251	✅	s251-copying-retention-release
132B	Application of seized or requisitioned assets	250	✅	s250-application-seized-assets
133	Power to call for information	252	✅	s252-call-for-information
133A	Power of survey	253	✅	s253-survey
133B	Power to collect certain information	254	✅	s254-collect-information
133C	Power to call for information by prescribed authority	259	✅	s259-information-prescribed-authority
134	Power to inspect registers of companies	255	✅	s255-inspect-registers
135	Power of DG, CIT etc.	256	✅	s256-power-certain-authorities
135A	Faceless jurisdiction / collection	245, 260	🔀✅	s245-faceless-jurisdiction, s260-faceless-collection-information
136	Judicial proceedings	257	✅	s257-judicial-proceedings
138	Disclosure of information	258	✅	s258-disclosure-information
139A	Permanent Account Number	262	✅	s262-pan

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Assessment and Reassessment

Old Section	Old Heading	New Section	Status	Wiki Link
139	Return of income	263	✅	s263-return-of-income
139B	Tax return preparer scheme	264	✅	s264-tax-return-preparers
140	Return by whom to be verified	265	✅	s265-return-verification
140A	Self-assessment	266	✅	s266-self-assessment
140B	Tax on updated return	267	✅	s267-updated-return-tax
142	Inquiry before assessment	268	✅	s268-inquiry-before-assessment
142A	Estimation of value by Valuation Officer	269	✅	s269-valuation-officer
143	Assessment (summary + scrutiny)	270	✅	s270-assessment
143(1)	Summary assessment / intimation	270(1)-(9)	✅	s270-assessment
143(3)	Scrutiny assessment	270(10)-(15)	✅	s270-assessment
144	Best judgment assessment	271	✅	s271-best-judgment
144A	Power of Joint Commissioner — directions	272	✅	s272-jc-directions
144B	Faceless assessment	273	✅	s273-faceless-assessment
144BA	Reference to PCIT/CIT (GAAR)	274	✅	s274-reference-pcit
144C	Reference to Dispute Resolution Panel	275	✅	s275-drp-reference
145	Method of accounting	276	✅	s276-method-of-accounting
145A	Method of accounting in certain cases	277	✅	s277-accounting-certain-cases
145B	Taxability of certain income	278	✅	s278-taxability-certain-income
147	Income escaping assessment	279	✅	s279-income-escaping-assessment
148	Notice for reassessment	280	✅	s280-notice-escaped-assessment
148A	SCN before reassessment	280	🔗✅	s280-notice-escaped-assessment
154	Rectification	287	⬜

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Appeals, Revisions and Alternate Dispute Resolutions (Chapter XVIII)

Old Section	Old Heading	New Section	Status	Wiki Link
246	Appealable orders (JC level)	356	✅	s356-appealable-orders-jc
246A	Appealable orders — CIT(Appeals)	357	✅	s357-appealable-orders-cit
249	Form of appeal and limitation	358	✅	s358-form-appeal-limitation
250	Procedure in appeal — CIT(A)	359	✅	s359-procedure-appeal
251	Powers of CIT(Appeals)	360	✅	s360-powers-jc-cit-appeals
252	Appellate Tribunal (constitution)	361	✅	s361-appellate-tribunal
253	Appeals to Appellate Tribunal	362	✅	s362-appeals-itat
254	Orders of Appellate Tribunal	363	✅	s363-orders-itat
255	Procedure of Appellate Tribunal	364	✅	s364-procedure-itat
260A	Appeal to High Court	365	✅	s365-appeal-high-court
260B	HC bench — not less than two Judges	366	✅	s366-hearing-high-court
261	Appeal to Supreme Court	367	✅	s367-appeal-supreme-court
262	Hearing before Supreme Court	368	✅	s368-hearing-supreme-court
265	Tax payable while appeal pending	369	✅	s369-tax-payable-pending-appeal
266	Execution for costs — SC	370	✅	s370-execution-costs-sc
—	Amendment of assessment on appeal (body/AOP)	371	✅	s371-amendment-assessment-appeal
268	Exclusion of time for copy	372	✅	s372-exclusion-time-copy
268A	Filing of appeal by IT authority	373	✅	s373-filing-appeal-authority
269	Definition of High Court	374	✅	s374-interpretation-high-court
158A	Identical question — assessee declaration	375	✅	s375-identical-question-assessee
158AA	Identical question — collegium	376	✅	s376-identical-question-collegium
263	Revision prejudicial to revenue	377	✅	s377-revision-prejudicial-revenue
264	Revision of other orders	378	✅	s378-revision-other-orders
245MA	Dispute Resolution Committee	379	✅	s379-dispute-resolution-committee
245N–245R	Advance ruling — definitions	380	✅	s380-advance-ruling-interpretation
245-O	Authority / Board for Advance Rulings	381	✅	s381-board-advance-rulings
245P	Vacancies not to invalidate proceedings	382	✅	s382-vacancies-not-invalidate
245Q	Application for advance ruling	383	✅	s383-application-advance-ruling
245R	Procedure on receipt of application	384	✅	s384-procedure-advance-ruling
245RR	Appellate authority not to proceed	385	✅	s385-authority-not-proceed
245S	Advance ruling void — fraud	386	✅	s386-void-advance-ruling
245T	Powers of Board for Advance Rulings	387	✅	s387-powers-board-advance-ruling
245U	Procedure of Board for Advance Rulings	388	✅	s388-procedure-board-advance-ruling
245W	Appeal against advance ruling	389	✅	s389-appeal-advance-ruling

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Penalties

Old Section	Old Heading	New Section	Status	Wiki Link
270A	Under-reporting	[verify]	⬜
271(1)(c)	Concealment	[verify]	⬜
271AAC	Unexplained income penalty	[verify]	⬜
271B	Failure to get audit	[verify]	⬜
271FA	Failure to furnish AIR	[verify]	⬜
276C	Prosecution — wilful evasion	[verify]	⬜

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Advance Tax

Old Section	Old Heading	New Section	Status	Wiki Link
190	Deduction at source and advance payment	390	✅	s390-deduction-collection-advance
191	Direct payment	391	✅	s391-direct-payment
207	Liability for payment of advance tax	403	✅	s403-advance-tax-liability
208	Conditions of liability	404	✅	s404-conditions-advance-tax
209	Computation of advance tax	405	✅	s405-computation-advance-tax
210(1)	Payment on own accord	406	✅	s406-advance-tax-own-accord
210(3)-(6)	Payment pursuant to AO order	407	✅	s407-advance-tax-ao-order
211	Instalments and due dates	408	✅	s408-instalments-due-dates
218	Deemed in default	409	✅	s409-deemed-default-advance-tax
219	Credit for advance tax	410	✅	s410-credit-advance-tax

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Collection and Recovery

Old Section	Old Heading	New Section	Status	Wiki Link
220	When tax payable / deemed in default	411	✅	s411-tax-payable-default
221	Penalty when tax in default	412	✅	s412-penalty-tax-default
222	Certificate to TRO	413	✅	s413-tro-certificate
223	TRO jurisdiction	414	✅	s414-tro-jurisdiction
225/226	Stay / certificate amendment	415	🔗✅	s415-stay-proceedings-certificate
226	Other modes of recovery	416	✅	s416-other-modes-recovery
228	Recovery through State Government	417	✅	s417-recovery-state-government
228A	Recovery — foreign agreements	418	✅	s418-recovery-foreign-agreements
229	Recovery of penalties, fines, interest	419	✅	s419-recovery-penalties-interest
230/230A	Tax clearance certificate	420	🔗✅	s420-tax-clearance-certificate
232	Recovery by suit not affected	421	✅	s421-recovery-suit-other-law
173/174	Recovery from non-resident	422	🔗✅	s422-recovery-non-resident-assets

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Interest

Old Section	Old Heading	New Section	Status	Wiki Link
234A	Interest for late return	423	✅	s423-interest-default-return
234B	Interest for default in advance tax	424	✅	s424-interest-default-advance-tax
234C	Interest for deferment of advance tax	425	✅	s425-interest-deferment-advance-tax
234D	Interest on excess refund	426	✅	s426-interest-excess-refund
234E	Fee for default in statements	427	✅	s427-fee-default-statements
234F	Fee for default in return	428	✅	s428-fee-default-return
234G	Fee for statement/certificate default	429	✅	s429-fee-default-statement-certificate
234H	Fee for Aadhaar default	430	✅	s430-fee-default-aadhaar

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Refunds

Old Section	Old Heading	New Section	Status	Wiki Link
237	Refunds	431	✅	s431-refunds
238	Person entitled to refund in special cases	432	✅	s432-refund-special-cases
239	Form of claim and limitation	433	✅	s433-refund-form-limitation
239A	Refund for denying TDS liability	434	✅	s434-refund-denying-tds-liability
240	Refund on appeal	435	✅	s435-refund-on-appeal
241	Correctness not to be questioned	436	✅	s436-correctness-not-questioned
244A	Interest on refunds	437	✅	s437-interest-on-refunds
245	Set off of refunds	438	✅	s438-set-off-withholding-refunds

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Charitable Trusts / Exempt Entities

Old Section	Old Heading	New Section	Status	Wiki Link
11	Income from trust property	[verify]	⬜
12A / 12AB	Registration of trust	[verify]	⬜
13	Conditions for exemption	[verify]	⬜
80G	Deduction for donations	132	⬜

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Miscellaneous

Old Section	Old Heading	New Section	Status	Wiki Link
281	Certain transfers to be void	499	✅	s499-transfers-void
281B	Provisional attachment	500	✅	s500-provisional-attachment
282	Service of notice	501	✅	s501-service-of-notice
282A	Authentication of notices	502	✅	s502-authentication-notices
285	NR liaison office statement	505	✅	s505-non-resident-liaison-office
285BA	SFT / Reportable account	508	✅	s508-sft-reportable-account
285BB	Annual information statement	510	✅	s510-annual-information-statement
286	CbCR international group	511	✅	s511-international-group-reporting
288	Authorised representative	515	✅	s515-authorised-representative
288A/288B	Rounding off	516	🔗✅	s516-rounding-off
290	Indemnity	518	✅	s518-indemnity
291	Immunity from prosecution	519	✅	s519-immunity-prosecution
292B/292BB	Not invalid / notice deemed valid	522, 523	🔀✅	s522-not-invalid-circumstances, s523-notice-deemed-valid
293	Bar of suits in civil courts	526	✅	s526-bar-suits-civil-courts
293A	Mineral oils exemption	527	✅	s527-mineral-oils-exemption
294	Act pending legislation	530	✅	s530-act-pending-legislation
295	Power to make rules	533	✅	s533-power-make-rules
296	Laying before Parliament	534	✅	s534-laying-before-parliament

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Transition and Savings

Old Section	Old Heading	New Section	Status	Wiki Link
297/298	Repeal and savings	536	✅	s536-repeal-and-savings
—	Removal of difficulties	535	✅	s535-removal-difficulties

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Note: Entries marked [verify] need verification against the enacted Act PDF. The CBDT Navigator was based on the Bill numbering which changed in the final enacted version. Verify each mapping as sections are ingested.