What this means
Section 184 of IT Act 1961 (registration of firm: application to AO with copy of partnership deed; once registered, partners can claim deductions under §40(b) for remuneration/interest) maps to Section 325 of IT Act 2025. The firm registration mechanism and §40(b) deduction linkage are retained. Verify on the income-tax portal before filing.
Change type — Section renumbered
The section number changed when the IT Act 1961 was reorganised into the IT Act 2025. The substance, rates, thresholds, and conditions are preserved. Any reference to the old section number in contracts, certificates, or returns before 1 April 2026 remains valid under the transitional provisions in §536.
Effective date
This change takes effect from 1 April 2026 (Tax Year 2026-27 onwards). For income earned before 1 April 2026, the old Section 184 continues to apply under the transitional provisions of Section 536 of the IT Act 2025. Returns for FY 2025-26 (AY 2026-27) are filed under the IT Act 1961 — old section numbers apply.
Confidence: medium. This mapping is inferred from structural analysis — verify against the official IT Act 2025 text on incometaxindia.gov.in before relying on it.
Frequently asked questions
Where did Section 184 go in the Income Tax Act 2025?▾
Section 184 of the IT Act 1961 maps to 325 in the IT Act 2025, effective 1 April 2026. Section 184 of IT Act 1961 (registration of firm: application to AO with copy of partnership deed; once registered, partners can claim deductions under §40(b) for remuneration/interest) maps to Section 325 of IT Act 2025. The firm registration mechanism and §40(b) deduction linkage are retained. Verify on the income-tax portal before filing.
Does Section 184 still apply for FY 2025-26 (AY 2026-27)?▾
Yes. For income earned in FY 2025-26 (April 2025 to March 2026), the IT Act 1961 continues to apply — including Section 184. The IT Act 2025 (and its new section numbering) applies from Tax Year 2026-27 (income earned on or after 1 April 2026). Verify on the income-tax portal before filing.
What is the new section number for 184 in the IT Act 2025?▾
The new corresponding provision is 325 under the Income Tax Act 2025. Change type: Section renumbered. The section number changed when the IT Act 1961 was reorganised into the IT Act 2025. The substance, rates, thresholds, and conditions are preserved. Any reference to the old section number in contracts, certificates, or returns before 1 April 2026 remains valid under the transitional provisions in §536. Verify on the income-tax portal before filing.