Sections 1 to 9 of the 1961 Act — Charge, scope and residence

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.

Income-tax Act, 1961	Income-tax Act, 2025
1 - Short title, extent and commencement	1 — Short title, extent and commencement
2 - Definitions	2 — Definitions
2(1) - “advance tax”	2(4) - “advance tax”
2(1A) - “agricultural income”	2(5) - “agricultural income”
2(1B) - “amalgamation”	2(6) - “amalgamation”
2(1C) - “Additional Commissioner”	2(2) - “Additional Commissioner”
2(1D) - “Additional Director”	2(3) - “Additional Director”
2(2) - “annual value”	2(7) - “annual value”
2(3) - —	The department’s table records no counterpart.
2(4) - “Appellate Tribunal”	2(8) - “Appellate Tribunal”
2(5) - “approved gratuity fund”	2(9) - “approved gratuity fund”
2(6) - “approved superannuation fund”	2(10) - “approved superannuation fund”
2(7) - “assessee”	2(11) - “assessee”
2(7A) - “Assessing Officer”	2(12) - “Assessing Officer”
2(8) - “assessment”	2(13) - “assessment”
2(9) - Assessment year	The department’s table records no counterpart.
2(9A) - “Assistant Commissioner”	2(14) - “Assistant Commissioner”
2(9B) - “Assistant Director”	2(15) - “Assistant Director”
2(10) - “average rate of income-tax”	2(16) - “average rate of income-tax”
2(11) - “block of assets”	2(17) - “block of assets”
2(12) - “Board”	2(18) - “Board”
2(12A) - “books or books of account”	2(19) - “books or books of account”
2(13) - “business”	2(20) - “business”
2(13A) - “business trust”	2(21) - “business trust”
2(14) - “capital asset”	2(22) - “capital asset”
2(15) - “charitable purpose”	2(23) - “charitable purpose”
2(15) - “charitable purpose”	346 — Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
2(15) - “charitable purpose”	355 — Interpretation
2(15A) - “Chief Commissioner”	2(24) - “Chief Commissioner”
2(15B) - “child”	2(25) - “child”
2(16) - “Commissioner”	2(26) - “Commissioner”
2(16A) - “Commissioner (Appeals)”	2(27) - “Commissioner (Appeals)”
2(17) - “company”	2(28) - “company”
2(18) - “company in which the public are substantially interested”	2(29) - “company in which the public are substantially interested”
2(19) - “co-operative society”	2(32) - “co-operative society”
2(19A) - “Deputy Commissioner”	2(36) - “Deputy Commissioner”
2(19AA) - “demerger”	2(35) - “demerger”
2(19AAA) - “demerged company”	2(34) - “demerged company”
2(19B) - “Deputy Commissioner (Appeals)”	The department’s table records no counterpart.
2(19C) - “Deputy Director”	2(37) - “Deputy Director”
2(20) - “director”, “manager” and “managing agent”	2(38) - “director” and “manager”
2(21) - “Director General or Director”	2(39) - “Director General or Director”
2(22) - “dividend”	2(40) - “dividend”
2(22A) - “domestic company”	2(42) - “domestic company”
2(22AA) - “document”	2(41) - “document”
2(22AAA) - “electoral trust”	2(43) - “electoral trust”
2(22B) - “fair market value”	2(44) - “fair market value”
2(23)(i) - “firm”	2(45) - “firm”
2(23)(ii) - “partner”	2(74) - “partner”
2(23)(iii) - “partnership”	2(75) - “partnership”
2(23A) - “foreign company”	2(46) - “foreign company”
2(23B) - “fringe benefits”	The department’s table records no counterpart.
2(23C) - “hearing”	2(48) - “hearing”
2(24) - “income”	2(49) - “income”
2(25) - “Income-tax Officer”	2(51) - “Income-tax Officer”
2(25A) - “India”	2(52) - “India”
2(26) - “Indian company”	2(53) - “Indian company”
2(26A) - “infrastructure capital company”	2(55) - “infrastructure capital company”
2(26B) - “infrastructure capital fund”	2(56) - “infrastructure capital fund”
2(27) - —	The department’s table records no counterpart.
2(28) - “Inspector of Income-tax”	2(57) - “Inspector of Income-tax”
2(28A) - “interest”	2(59) - “interest”
2(28B) - “interest on securities”	2(60) - “interest on securities”
2(28BB) - “insurer”	2(58) - “insurer”
2(28C) - “Joint Commissioner”	2(62) - “Joint Commissioner”
2(28CA) - “Joint Commissioner (Appeals)”	2(63) - “Joint Commissioner (Appeals)”
2(28D) - “Joint Director”	2(64) - “Joint Director”
2(29) - “legal representative”	2(65) - “legal representative”
2(29A) - “liable to tax”	2(66) - “liable to tax”
2(29AA) - “long-term capital asset”	2(67) - “long-term capital asset”
2(29B) - “long-term capital gain”	2(68) - “long-term capital gain”
2(29BA) - “manufacture”	2(69) - “manufacture”
2(29C) - “maximum marginal rate”	2(70) - “maximum marginal rate”
2(29D) - “National Tax Tribunal”	The department’s table records no counterpart.
2(30) - “non-resident”	2(72) - “non-resident”
2(31) - “person”	2(77) - “person”
2(32) - “person who has a substantial interest in the company”	2(79) - “person who has a substantial interest in the company”
2(33) - “prescribed”	2(80) - “prescribed”
2(34) - “previous year”	The department’s table records no counterpart.
2(34A) - “Principal Chief Commissioner of Income-tax”	2(81) - “Principal Chief Commissioner”
2(34B) - “Principal Commissioner of Income-tax”	2(82) - “Principal Commissioner”
2(34C) - “Principal Director of Income-tax”	2(83) - “Principal Director”
2(34D) - “Principal Director General of Income-tax”	2(84) - “Principal Director General”
2(35) - “principal officer”	2(85) - “Principal Officer”
2(36) - “profession”	2(86) - “profession”
2(36A) - “public sector company”	2(88) - “public sector company”
2(37) - “public servant”	2(89) - “public servant”
2(37A) - “rate or rates in force” or “rates in force”	2(90) - “rate or rates in force” or “rates in force”
2(38) - “recognised provident fund”	2(91) - “recognised provident fund”
2(39) - —	The department’s table records no counterpart.
2(40) - “regular assessment”	2(93) - “regular assessment”
2(41) - “relative”	2(94) - “relative”
2(41A) - “resulting company”	2(97) - “resulting company”
2(42) - “resident”	2(96) - “resident”
2(42A) - “short-term capital asset”	2(101) - “short-term capital asset”
2(42B) - “short-term capital gain”	2(102) - “short-term capital gain”
2(42C) - “slump sale”	2(103) - “slump sale”
2(43) - “tax”	2(106) - “tax”
2(43A) - “tax credit certificate”	The department’s table records no counterpart.
2(43B) - —	The department’s table records no counterpart.
2(44) - “Tax Recovery Officer”	2(107) - “Tax Recovery Officer”
2(45) - “total income”	2(108) - “total income”
2(46) - —	The department’s table records no counterpart.
2(47) - “transfer”	2(109) - “transfer”
2(47A) - “virtual digital asset”	2(111) - “virtual digital asset”
2(48) - “zero coupon bond”	2(112) - “zero coupon bond”
3 - “Previous year” defined	3 — Definition of “Tax year”
4 - Charge of income-tax	4 — Charge of income-tax
5 - Scope of total income	5 — Scope of total income
5A - Apportionment of income between spouses governed by Portuguese Civil Code	10 — Apportionment of income between spouses governed by Portuguese Civil Code
6 - Residence in India	6 — Residence in India
7 - Income deemed to be received	7 — Income deemed to be received and dividend deemed to be income in a tax year
8 - Dividend Income	7 — Income deemed to be received and dividend deemed to be income in a tax year
9 - Income deemed to accrue or arise in India	9 — Income deemed to accrue or arise in India
9A - Certain activities not to constitute business connection in India	9 — Income deemed to accrue or arise in India
9A - Certain activities not to constitute business connection in India	Schedule I - Conditions for certain activities not to constitute business connection in India
9B - Income on receipt of capi-	8 — Income on receipt of capital asset or stock in trade by specified person from specified entity