What this means
Section 93 of IT Act 1961 (anti-avoidance: where an Indian resident transfers assets to a non-resident with the object of avoiding income-tax, income is taxable in the resident's hands) maps to Section 174 of IT Act 2025. The asset-transfer anti-avoidance rule is unchanged. 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 93 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 93 go in the Income Tax Act 2025?▾
Section 93 of the IT Act 1961 maps to 174 in the IT Act 2025, effective 1 April 2026. Section 93 of IT Act 1961 (anti-avoidance: where an Indian resident transfers assets to a non-resident with the object of avoiding income-tax, income is taxable in the resident's hands) maps to Section 174 of IT Act 2025. The asset-transfer anti-avoidance rule is unchanged. Verify on the income-tax portal before filing.
Does Section 93 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 93. 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 93 in the IT Act 2025?▾
The new corresponding provision is 174 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.