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Guide · the great renumbering
1961 → 2025: where every section you knew went
On 1 April 2026 the Income-tax Act, 1961 was replaced by the Income-tax Act, 2025. Six decades of section numbers — 80C, 44ADA, 234B — stopped being the law's address. Here's the map every freelancer and small taxpayer actually needs.
First, the vocabulary change
"Assessment year" no longer exists. The new Act uses one term —
tax year — for the year you earn the income. FY 2025-26 (AY 2026-27) is the
last year filed under the old Act; from tax year 2026-27 everything below applies.
The mapping for freelancers & individuals
| Old (1961) | New (2025) | What it is |
|---|---|---|
| 44AD / 44ADA / 44AE | s.58 | Presumptive taxation — all three merged into one section |
| 44AA | s.62 (list: s.62(4)) | Books of account; the "specified professions" list |
| 44AB | s.63 | Tax audit — reports 3CA/3CB/3CD become Form 26 |
| 115BAC | s.202 | New regime — now the default, opt-out in the return itself |
| 87A | s.156 | Rebate — ₹60,000 up to ₹12 lakh (new regime); ₹12,500 up to ₹5 lakh (old) |
| 139 | s.263 | Return filing and due dates |
| 140A | s.266 | Self-assessment tax |
| 207–211 | s.403–408 | Advance tax — presumptive single 15-March instalment is s.408(2) |
| 234A / 234B / 234C | s.423 / 424 / 425 | Interest — still 1% per month, simple |
| 194C / 194J / 194-O … | s.393(1) table | All TDS in one consolidated table (contractors: Sl. 6(i)) |
| 206AA | s.397 | No PAN → higher TDS (20%) |
| Chapter VI-A (80C…) | new Chapter | Deductions — the 80C-style numbering is replaced; use the official mapping utility for each one |
Forms got renamed too
| Old form | New form | Purpose |
|---|---|---|
| Form 26Q | Form 140 | Quarterly TDS statement (non-salary) |
| Form 16A | Form 131 | TDS certificate your clients give you |
| Form 3CA/3CB/3CD | Form 26 | Tax-audit report |
| Form 10-IEA | gone | Regime opt-out now happens inside the return (Rule 136, IT Rules 2026) — though some practitioners expect an electronic form akin to 10-IEA; check the ITR utility when you file |
What did not change
- The numbers themselves: slab rates, the ₹12L rebate, presumptive percentages (50% / 6% / 8%), limits (₹50L/₹75L, ₹2cr/₹3cr), 4% cess, advance-tax dates — all carried over unchanged. Budget 2026 changed none of them.
- Your history: old notifications and elections survive via the savings clause (s.536) — including the 1977 notification that keeps film artists in the professions list.
- GST: a different law entirely; untouched by this renumbering.
Reading the internet after April 2026
Almost every Indian tax article you'll find still says "44ADA" and "AY". The content isn't
necessarily wrong — it's addressed to the old law. Check the date, translate the section
number with the table above, and prefer pages that say which Act they're written on
(every page here names its sections in the 2025 Act).
Use the new sections directly
- Presumptive eligibility checker — s.58/s.62(4) applied to your work.
- Presumptive tax calculator — s.58 + s.202 + s.156 in one place.
- Section 58, completely explained.
Last verified: 2 September 2026 — tax Act 2025 text, the Income-tax Rules 2026 renumbering and the official CBDT 1961↔2025 mapping utility · Not tax advice.