Section Mapper › Section 115BAC
Old Section 115BAC → New Section 202
New (default) tax regime
| Old Act (1961) | Section 115BAC |
|---|---|
| New Act (2025) | Section 202 |
| Applies from | 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) still use the old number. |
Sources
TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, OneMint — Income Tax Act 2025 Section Translator
Also check the official CBDT concordance (Form 121) and the e-filing portal's comparison utility at incometax.gov.in.
Frequently asked questions
- What is the new section for 115BAC?
- Section 202 of the Income-tax Act, 2025. It is the default (new) tax regime.
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