Income Tax Act 2025 Section Mapper

Which law applies to you?

Three quick questions. The logic: returns for FY 2025-26 (AY 2026-27) are under the 1961 Act; income from 1 April 2026 onward (Tax Year 2026-27) is under the 2025 Act; pending assessments, notices and appeals for years before 1 April 2026 continue under the 1961 Act; TDS follows the earlier of the payment or credit date.

1. What are you doing?
2. Which year does the income / payment relate to?

The rule, in one paragraph

The Income-tax Act, 2025 took effect on 1 April 2026. It replaces the 1961 Act for income arising on or after that date. Everything before it — returns for FY 2025-26 (AY 2026-27), pending assessments, notices and appeals for earlier years — continues under the 1961 Act with the old section and form numbers. For TDS, the Act that applies is decided by the earlier of the payment date or the credit date: salary credited on 31 March 2026 but paid on 5 April 2026 is still under the 1961 Act, Section 192. Rates, slabs and limits did not change — only the numbers moved.

Sources: TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Zoho Payroll Academy — New Income Tax Act: Complete Guide, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet