Skip to main content

RushTaxTax & Compliance Consulting

Services Free Tax Tools LedgrPro Pricing Contact

Bank-level Security

Your data is encrypted and never shared with third parties.

Professional Service

Handled personally by a qualified tax professional.

100% Confidential

Strict privacy and data protection practices.

Transparent Pricing

No hidden charges. What you see is what you pay.

RushTaxTax & Compliance Consulting

Ledgr — the all-in-one workspace for chartered accountants: GST reconciliation, clients, notices and billing. Plus expert tax filing and free tools, from ₹399.

Services

Company Incorporation
ITR Filing
GST Returns
GST Registration
TDS Challan
PAN Application
TAN Application
Tally Bookkeeping
All Services →

Free Tax Tools

ITR Tax Calculator
GST Calculator
HRA Calculator
Capital Gains
EMI Calculator
SIP Calculator
TDS Checker
All Tools →

LedgrPro

Practice Management
GST Reconciliation
HSN Rate Finder
Compliance Calendar
All Ledgr Tools →
Ledgr Pricing
Partner Program →

GST Tools

GSTR-2B vs PR
GSTR-1 vs 3B
GSTR-1 vs Tally
TDS 26AS
Bank BRS
GSTR-9 Annual
ITC 17(5) Checker
All GST Tools →

GST Rates

Food & Beverages
Electronics & Appliances
Automobiles
Healthcare & Medicines
Construction & Real Estate
All GST Rates →

Tax Guide2025

Section 194C → Code 1023/1024
Section 80C → §123 (Deductions)
Section 44AD → §58 (Presumptive)
Section 148 → §281 (Reassessment)
DRC-01C — Reply within 7 days
GSTR-3B Due Date & Late Fee
IT Act 2025 Section Mapper →

Resources

Tax Slabs FY 2026-27
Old vs New Regime
ITR-1 vs ITR-2
GST Composition vs Regular
ITR Form Selector
Tax Deadlines
Tax Terms
Blog
About
Contact

Legal

Privacy Policy
Terms of Service
Refund Policy
Disclaimer
Cookie Settings

Connect

+91 81236 08818
hello@rushtax.app
India
@rush_tax

© 2026 RushTax. All rights reserved.

Made in India· Built by Whereto Studios

SSL SecuredSecure PaymentsData hosted in India

IT Act 1961 → IT Act 2025

All Section Mappings

Every section of the Income Tax Act 1961 mapped to its new number in the IT Act 2025 — effective 1 April 2026. Search by old section number, keyword, or filter by change type.

268 entries

268 sections

Old (1961)

New (2025)

Title

Change

Short title, extent and commencement

Previous Year / Tax Year defined

Charge of income-tax

Scope of total income — resident, RNOR, non-resident

Residential status — conditions for resident

Income deemed to accrue or arise in India

Income deemed to accrue or arise in India — detailed rules

Incomes exempt from tax — the exemption list

Income from property held for charitable or religious purposes

Conditions for registration of charitable/religious trust

Re-registration procedure for charitable or religious trusts

Expenditure incurred in relation to income not includible in total income

Salaries — basis of charge

Deductions from salaries — standard deduction, professional tax

16 / 17 / 18 / 19

Definition of salary, perquisite, profits in lieu of salary

Income from house property — basis of charge

Annual value of house property — determination

Deductions from house property income

House property — amounts not deductible

House property owned by co-owners

Profits and gains of business or profession — chargeability

PGBP — income chargeable and how computed

PGBP deduction — rent, rates, taxes and repairs for business premises

PGBP deduction — repairs and insurance of plant, machinery and furniture

Depreciation on assets used for business

Development rebate (legacy provision)

Expenditure on scientific research

PGBP — other deductions (interest, bad debts, family planning, etc.)

PGBP — general deduction for business expenditure

Amounts not deductible — TDS defaults, payments to non-residents

Disallowance of cash payments and excessive related-party payments

Profits chargeable to tax — recoveries and remissions

PGBP definitions — actual cost, written down value, WDV block

Deductions only on actual payment — taxes, PF, gratuity, MSME dues

Deemed consideration for transfer of immovable property (stock-in-trade)

PGBP — insurance businesses (special deductions)

Maintenance of accounts by certain persons carrying on business or profession

Tax audit by Chartered Accountant

Presumptive taxation for small businesses

Presumptive taxation for specified professionals

Presumptive taxation for goods carriage operators

Shipping business of non-resident — presumptive income

Non-resident — mineral oil exploration and extraction

Non-resident — aircraft operation income

Non-resident — civil construction and assembly for power projects

Head office expenses of non-resident — deduction cap

Royalties and FTS received by foreign company — capped deductions

Income from royalty or FTS in connection with permanent establishment

Business income attributed to permanent establishment of foreign company

Capital gains — chargeability

Capital gains on distribution by company in liquidation

Transactions not regarded as transfer for capital gains

Mode of computation of capital gains

Cost of acquisition for gifted, inherited or partitioned assets

Depreciable assets — WDV as cost for capital gains

WDV of goodwill for capital gains computation

Slump sale — capital gains on transfer of business as going concern

Stamp duty value as deemed consideration for land and building

FMV as consideration for transfer of unlisted shares

FMV deemed to be full value of consideration in certain cases

Advance money received forfeited — reduces cost of acquisition

Exemption — LTCG on sale of residential house (reinvestment in residential property)

Exemption — capital gains on transfer of agricultural land

Exemption — capital gains on compulsory acquisition of industrial land/buildings

Exemption — LTCG invested in specified bonds (NHAI/REC/PFC/IRFC)

Exemption — LTCG invested in notified fund

Exemption — LTCG on any asset if net proceeds invested in one residential house

Exemption — capital gains on shifting industrial undertaking from urban area

Exemption — capital gains on shifting to Special Economic Zone

Exemption — LTCG on residential property invested in eligible startup

Extension of time for acquiring new asset for reinvestment exemptions

Cost of acquisition and improvement — FMV on 1 April 2001 allowed

Reference to Valuation Officer for fair market value

Income from other sources — dividends, gifts, buyback, lottery

Deductions from income from other sources

Amounts not deductible from income from other sources

Transfer of income without transfer of asset

Revocable transfer of assets

Irrevocable transfer — exception to revocable transfer clubbing

Clubbing — income of spouse and minor child included in individual's income

Total income — how computed

Unexplained cash credits

Unexplained investments

Unexplained money, jewellery, bullion

Set-off of loss within the same head of income

Set-off of loss from one head against income from another head

Carry forward and set-off of business losses

Losses in speculation business

Losses under capital gains — carry forward

Deductions under Chapter VI-A — opening provision

Deductions not allowed unless return of income filed

Definitions for Chapter VI-A deductions

Deduction for qualifying savings and investments (LIC, PPF, ELSS, etc.)

Deduction for contribution to pension fund (merged into §80C/§123)

Deduction for NPS contributions — employee, employer and self

Deduction for medical insurance premium (health insurance)

Deduction for expenditure on disabled dependent

Deduction for medical treatment of specified diseases

Deduction for interest on education loan

Additional deduction for interest on first home loan (₹50,000)

Deduction for interest on affordable housing loan (₹1.5 lakh)

Deduction for donations to approved charitable funds and institutions

Deduction for rent paid (non-HRA employees and self-employed)

Deduction for Indian company's contribution to political party

Deduction for individual's contribution to political party or electoral trust

Deduction for interest on savings bank account (up to ₹10,000)

Deduction for interest income of senior citizens (up to ₹50,000)

Tax rebate for individuals with lower income

Transfer pricing — computation of income from international transactions at ALP

Meaning of associated enterprise (AE) for transfer pricing

Meaning of international transaction

Meaning of specified domestic transaction (SDT)

Computation of arm's length price (ALP) — prescribed methods

Reference to Transfer Pricing Officer (TPO)

Safe harbour rules for transfer pricing

Advance Pricing Agreement (APA)

Effect of Advance Pricing Agreement after conclusion

Secondary adjustment in transfer pricing

Transfer pricing documentation — maintenance of information

Accountant's report for international transactions (Form 3CEB)

Definitions for Chapter X (transfer pricing terms)

Avoidance of tax by transactions with non-residents

Avoidance of tax by dividend stripping and bonus stripping

Special measures for transactions with notified jurisdictional areas

Limitation on interest deduction — thin capitalisation

Determination of tax where income includes income at special rates

Tax on accumulated balance of recognised provident fund

Short-term capital gains on equity shares and equity MFs (STT paid)

Long-term capital gains — general rate (non-equity assets)

Long-term capital gains on equity shares and equity MFs (STT paid)

Tax on income of registered firms

Jurisdiction of Assessing Officers

Power of income-tax authority regarding discovery and production of evidence

Search and seizure by income-tax authority

Power to call for information

Power of survey by income-tax authority

Power to inspect registers of companies

Power to make enquiries about persons leaving India

Proceedings before income-tax authorities deemed judicial proceedings

Definitions for block period (search assessment)

Assessment of undisclosed income as a result of search

Computation of undisclosed income of block period

Procedure for block assessment

Undisclosed income of any other person found during search

Registration of partnership firms for income tax

Effect of non-registration of partnership firm

Change in constitution of firm — assessment

Succession of one firm by another

Joint and several liability of partners for firm's tax dues

TDS on salary — employer's obligation

TDS on interest on securities

TDS on dividends

TDS on interest other than securities

TDS on lottery, crossword and game show winnings

TDS on contractor and sub-contractor payments

TDS on insurance commission

TDS on commission on sale of lottery tickets

TDS on commission or brokerage

TDS on rent payments

TDS on rent paid by individuals or HUF not liable to tax audit

TDS on payment under Joint Development Agreement (JDA)

TDS on fees for professional or technical services

TDS on income from mutual fund units

TDS on compensation for compulsory acquisition of immovable property

TDS by individuals and HUF on contractor/professional payments above ₹50 lakh

TDS on cash withdrawals above threshold

TDS on e-commerce transactions

TDS on purchase of goods above ₹50 lakh

TDS on benefit or perquisite arising from business

TDS on transfer of virtual digital assets (crypto)

TDS on salary, interest and remuneration from firm to partner

TDS on payments to non-residents

Certificate for lower or nil deduction of TDS

Duty of person deducting TDS — deposit within time

Processing of TDS statements — intimation for short deduction

Consequences of failure to deduct or pay TDS

TDS certificate (Form 16 / Form 16A)

Tax Deduction and Collection Account Number (TAN)

TDS at higher rate if PAN not furnished

Higher TDS for specified persons who haven't filed returns

Tax Collected at Source (TCS) on specified goods and transactions

Higher TCS for specified non-filers

Liability for payment of advance tax

Conditions of liability to pay advance tax

Computation of advance tax

Payment of advance tax by the assessee

Instalments of advance tax and due dates

Interest for default in furnishing return of income

Interest for default in payment of advance tax

Interest for deferment of advance tax instalments

Fee for default in furnishing return of income

Filing of return of income

Belated return of income

Revised return of income

Updated return (ITR-U)

Permanent Account Number (PAN)

Return to be signed by authorised person

Self-assessment tax

Inquiry before assessment — notice to produce books and information

Assessment — summary and scrutiny

Best judgement assessment

Income escaping assessment — reassessment

Notice for escaped income assessment

Conduct of inquiry before issuing notice for escaped income

Time limit for notice under section 148

Provisions for cases where assessment is in pursuance of an order on appeal

Sanction for issue of notice for reassessment

Time limit for completion of assessment and reassessment

Assessment in case of search or requisition

Assessment of income of any other person found during search

Rectification of mistakes apparent from record

Appealable orders — appeals before Commissioner (Appeals)

Form of appeal and limitation — CIT(A)

Procedure in appeal before CIT(A)

Powers of CIT(A) — scope of appeal

Appellate Tribunal — constitution and powers

Appeals to the Appellate Tribunal (ITAT)

Orders of Appellate Tribunal

Appeal to High Court on substantial question of law

Appeal to Supreme Court

Revision of orders prejudicial to revenue — PCIT/CCIT

Revision of orders in favour of assessee

Publication of cases

Penalty for under-reporting or misreporting of income

Immunity from penalty and prosecution

Failure to comply with notices — penalty

Penalty for failure to maintain books of account

Penalty for undisclosed income found during search (post-search)

Penalty for undisclosed income found during search (current provision)

Penalty for failure to get accounts audited or furnish audit report

Penalty for failure to furnish transfer pricing report (Form 3CEB)

Penalty for failure to subscribe to eligible issue of capital

Penalty for failure to deduct or collect tax at source

Penalty for failure to furnish TDS/TCS statement

Penalty for failure to comply with miscellaneous provisions

Penalty for failure to comply with TAN provisions

Power to reduce or waive penalty

Power to grant immunity from penalty

Procedure for imposition of penalty

Bar of limitation for penalty proceedings

Prosecution for failure to comply with provisions of liquidator

Prosecution for failure to pay TDS to the government

Prosecution for wilful attempt to evade tax

Prosecution for failure to furnish return of income

Prosecution for failure to produce books of account

Prosecution for false statement in verification

Prosecution for falsification of books

Abetment of false returns — prosecution

Presumption as to culpable mental state in prosecution

Certain transfers to be void — tax recovery protection

Obligation to furnish Statement of Financial Transactions (SFT)

Furnishing of report in respect of country-by-country reporting (CbCR)

Appearance by authorised representative

Receipt to be given

Faceless assessment, appeals and penalties — enabling provisions

Return of income not to be invalid on technical grounds

Notice deemed to be valid in certain circumstances

Bar on suits in civil courts

Power to make rules

Form 26 (Part of tax audit report)

Tax audit report — auditor certificate for prescribed accounts

Form 15G / Form 15H

Declaration for nil TDS on interest

Annual TDS certificate — salary

Quarterly TDS return — salary payments

Quarterly TDS return — non-salary resident payments

Quarterly TDS return — non-resident payments

Quarterly TCS return

Forms 3CA, 3CB, 3CD

Consolidated tax audit report — IT Act 2025