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Case law › 1961 to 2025 concordance

Where your section went

The Income-tax Act, 1961 has been repealed. This is the full correspondence to the Income-tax Act, 2025 — 1368 mappings for the Act, 363 for the Rules and 212 for the Forms.

Whose mapping this is. The correspondences below are the Income Tax Department’s own, published through its comparison utility for the 1961 and 2025 Acts. They are a government work and we reproduce them as they stand, without editing. What we add is the arrangement, the links through to the chapter each 2025 provision sits in, and — on sixteen rows — our own account of what actually changed in the move. Those sixteen were worked out here by reading both provisions side by side before we found the department’s table, and every one of them agrees with it.

Look your old section up in the band it falls in. One 1961 provision often answers to more than one 2025 provision — section 194S, for instance, is carried by three — and each of those appears as its own row.

1961 sectionsWhat you will mostly find thereRows
1–9Charge, scope and residence117
10The exemptions in section 10208
11–13Trusts and institutions36
14–59Computation: salary, house property, business, capital gains156
60–80Clubbing, set-off and the Chapter VI-A deductions105
81–115Special rates and special regimes175
116–158Authorities, return and assessment100
159–189Liability in special cases, and firms37
190–236Deduction at source, advance tax, recovery and refunds159
237–298Appeals, revision, penalties, offences and the rest251
SchedulesThe Schedules to the 1961 Act, and the provisions the department’s table lists without a section number24

The Rules and the Forms

The Rules were remade as well, and so were the Forms. A form number quoted in an older order or a software configuration is very likely to have changed.

What a renumbering does not tell you. That section X became section Y is the easy half. The hard half is whether the words changed, and they very often did — a permissive ‘may’ became ‘shall’, a proviso became a free-standing sub-section, a condition moved into a Schedule. One old provision also frequently maps to several new ones, and this table shows each of those as its own row. Case law decided on the old words does not automatically carry across. Read both provisions before you rely on the mapping.