What this means
Section 44DA of IT Act 1961 (income by way of royalty or FTS received by a non-resident through a PE in India — taxed at normal rates with regular deductions) maps to Section 67 of IT Act 2025. The PE-linked royalty/FTS taxation rules 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 44DA 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 44DA go in the Income Tax Act 2025?▾
Section 44DA of the IT Act 1961 maps to 67 in the IT Act 2025, effective 1 April 2026. Section 44DA of IT Act 1961 (income by way of royalty or FTS received by a non-resident through a PE in India — taxed at normal rates with regular deductions) maps to Section 67 of IT Act 2025. The PE-linked royalty/FTS taxation rules are retained. Verify on the income-tax portal before filing.
Does Section 44DA 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 44DA. 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 44DA in the IT Act 2025?▾
The new corresponding provision is 67 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.