Income-tax Act 2025 Section Concordance
By Varun M
Every old-to-new section mapping we've confirmed — and, just as deliberately, every one we've checked and couldn't. A table that only shows what it verified and quietly drops the rest reads as complete when it isn't; this one doesn't do that.
Old vs New Tax Regime Calculator
None of the mappings below change the numbers this calculator produces — only which section you'd cite for them.
The short answer
11 section mappings confirmed, each against a primary source or 2+ independent, non-contradicting secondary sources. 7 checked and not confirmed — sources either gave no answer or actively disagreed. All 1961-Act numbers below remain correct for AY 2026-27 filings; the 2025-Act numbers apply from Tax Year 2026-27 onward. See what changed under the Income-tax Act, 2025 for that transition boundary explained in full.
Confirmed mappings
Each of these is dual-cited (old number kept, new number added) wherever we cite it elsewhere on this site.
| 1961 Act | 2025 Act | Covers | Confidence |
|---|---|---|---|
| Section 87A | Section 156 | New-regime rebate | 3 independent sources |
| Section 80C | Section 123 | ₹1,50,000 deduction cap | 3 independent sources |
| Section 89(1) | Section 157(1) | Relief on salary arrears/advance | 5 independent sources |
| Form 10E | Form No. 39 (Rule 73) | The form filed alongside the 89(1)/157(1) relief claim | 5 independent sources, incl. exact form-heading text match |
| Section 192 | Section 392 | TDS on salary | 4 independent sources |
| Sections 193–196D | Section 393 | TDS on everything other than salary | 4 independent sources |
| Section 139 (+139D, 194P) | Section 263 | Return of income — original, belated, revised, updated, all unified | 2+ independent sources |
| Section 234A | Section 423 | Interest for default in furnishing return | 2 independent sources |
| Section 234B | Section 424 | Interest for shortfall in advance tax | 3 independent sources |
| Section 234C | Section 425 | Interest for deferring an advance tax instalment | 3 independent sources |
| Section 234D | Section 426 | Interest on excess refund | 2 independent sources |
| Sections 44AD/44ADA/44AE | Section 58 | Presumptive taxation, all three merged into one tabular section | Primary source (incometax.gov.in FAQ) |
Not confirmed — and deliberately still listed here, not omitted
We checked each of these against every source we could reach. Where sources gave no answer at all, or actively disagreed with each other on the new number, we're not stating one. Leaving these off this table entirely would read as "these sections weren't renumbered" — which we don't know to be true. They're renumbered like everything else in the Act; we just can't yet tell you to what.
| 1961 Act citation | Covers | Why it's unconfirmed |
|---|---|---|
| Section 80GG | Rent deduction for those without HRA | No mapping found by any source we reached |
| Section 10(13A) | HRA exemption | Contradicting: one source said "Section 11," the same source elsewhere said "Schedule III" |
| Section 10(10) | Gratuity exemption | No mapping found |
| Section 24(b) | Home loan interest, self-occupied cap | 3-way conflict: "Section 22," "Section 22(2)," and "Section 20 (approx.)" each found once |
| Section 16(ia) | Standard deduction scope (salary/pension only) | No mapping found |
| Form 10-IEA | Opting out of the new tax regime | One source suggests no direct replacement form is prescribed for the new regime's Section 202 option — a different kind of uncertainty than a wrong number |
| Form 12B | Previous-employer salary disclosure | No information found at all |
How we decide what counts as "confirmed"
A mapping goes in the confirmed table only if it's stated directly by a primary source (CBDT, incometax.gov.in) or corroborated by at least two independent secondary sources that don't contradict each other. A single source, however confident it sounds, isn't enough — and where two sources genuinely disagreed (as with Section 24(b)), we're not picking whichever one sounds more plausible. This is the same bar this site applies to every rule figure it publishes; see how we verify.
One mapping on this page is a useful example of why that discipline matters: Section 192 was initially flagged as unresolved because different sources cited "392" and "393" for it, which looked like a contradiction. It wasn't — 392 covers salary TDS specifically, 393 covers everything else, and the sources were describing two different provisions without always being precise about which. We only corrected this once we found sources explicit enough to separate the two, rather than picking one number and hoping.
This table will change
We'll update this page as CBDT publishes an official concordance table, or as the Act/Rules text itself becomes directly checkable — both would let us confirm (or correct) entries here against a primary source instead of secondary corroboration. Until then, treat the "confirmed" table as reliable and the "not confirmed" table as an honest account of what we don't yet know, not a promise those sections weren't changed.
FAQ
11, each verified against a primary source or at least 2 independent, non-contradicting secondary sources. A further 7 sections/forms we checked could not be confirmed to that standard, and are listed explicitly as unconfirmed rather than left out.
Because omitting them would read as "these weren't renumbered," which we don't know to be true — they're renumbered like the rest of the Act, we just can't yet confirm to what. Listing them as unconfirmed is more honest than silence.
Yes — Section 392, confirmed across 4 independent sources. This was initially flagged as unresolved because sources cited both 392 and 393, which looked contradictory; it wasn't — 392 is salary TDS specifically, 393 is TDS on everything else, and the sources were describing different provisions.
A primary source (an official CBDT concordance table, or being able to directly read the Act/Rules text) or a second independent, non-contradicting source, for whichever mapping is still open. We re-check this list as better sources become available.
Last verified: 17 Aug 2026
Sources: incometax.gov.in, "Objective and scope of the New Act" and its FAQ page (primary, fetched directly — Section 58 mapping); CBDT press release on commencement. Each confirmed mapping above was independently corroborated per the count shown in its row; see what changed under the Income-tax Act, 2025 for the detailed source list behind the 87A, 80C, and 89(1) mappings specifically, and advance tax and TDS under the new Act for the sourcing behind the 234A–D and TDS mappings.
This is general information, not tax advice. The "not confirmed" table lists sections we could not verify — it does not mean those sections are unchanged. Confirm your own filing's exact citations with a qualified tax professional or incometax.gov.in.