Old Income-tax Act 1961 to New Act 2025 – Section, Rule and Form Mapping Cheat Sheet
- The new Act renumbers everything: 80C is now section 123, 87A is section 156, 115BAC is section 202, Form 16 is Form No. 130.
- This table matches provisions by subject – always open the new section to check the limits and conditions.
- The Act now speaks of a "Tax Year" instead of previous year / assessment year.
If you learned the Income-tax Act, 1961, the new numbering takes some getting used to. Use this table to find the new home of the provisions people search for most. We matched each row against the text of the Income-tax Act, 2025 on this site; click through to read the section.
Salary, deductions and rebate
| Old (1961 Act) | Subject | New (2025 Act / Rules) |
|---|---|---|
| 16(ia) | Standard deduction | section 19 (Table Sl. 2) |
| 16(iii) | Professional tax | section 19 (Table Sl. 1) |
| 10(10) | Gratuity | section 19 (Table Sl. 3 – 6) |
| 10(10A) | Commuted pension | section 19 (Table Sl. 7 – 9) |
| 10(10AA) | Leave encashment on retirement | section 19 (Table Sl. 13 – 14) |
| 10(10B), 10(10C) | Retrenchment compensation, VRS | section 19 (Table Sl. 10 – 12) |
| 17 | Salary, perquisites, profits in lieu of salary | sections 15, 16, 17 and 18 |
| Rule 3 | Valuation of perquisites | Rule 15 |
| 10(13A), Rule 2A | House rent allowance | Schedule III (Sl. 11) and Rule 279 – see the HRA guide |
| 10(14), Rule 2BB | Other allowances | Schedule III (Sl. 12, 13) and Rule 280 |
| 89(1) | Relief for arrears of salary | section 157 (claim in Form 39) |
| 87A | Rebate | section 156 |
| 115BAC | New tax regime | section 202 |
Chapter VI-A deductions
| Old | Subject | New |
|---|---|---|
| 80C | Life insurance, PF, PPF, etc. (₹1.5 lakh) | section 123 (items in Schedule XV) |
| 80CCD | Pension scheme (NPS-type) contributions | section 124 |
| 80D | Health insurance, medical expenditure | section 126 |
| 80DD | Dependant with disability | section 127 |
| 80DDB | Medical treatment | section 128 |
| 80E | Education-loan interest | section 129 |
| 80EE | Home-loan interest (₹50,000, loan sanctioned in 2016-17) | section 130 |
| 80G | Donations | section 133 |
| 80GG | Rent paid | section 134 |
| 80TTA / 80TTB | Interest on savings / deposits | section 153 |
TDS, returns and advance tax
| Old | Subject | New |
|---|---|---|
| 192 | TDS on salary | section 392 |
| 193 – 196 and others | TDS on other payments | section 393 (one Table) |
| 206C | Tax collected at source | section 394 |
| 203 | TDS certificates | section 395 and Rule 215 |
| 139(1), (4), (5) | Return, belated return, revised return | section 263(1), (4), (5) |
| 234F | Fee for late return | section 428 |
| 207 – 211 | Advance tax | sections 403 – 408 |
| 6 | Residence in India | section 6 |
Forms
| Old | New |
|---|---|
| Form 16 (TDS certificate on salary) | Form No. 130 |
| Form 16A (TDS certificate other than salary) | Form No. 131 |
| Form 12BB (employee's claims for TDS) | Form No. 124 |
| Form 10E (relief for arrears) | Form No. 39 |
Terminology
- "Previous year" and "assessment year" are replaced by a single tax year (section 3) – see our Tax Year guide.
- The deductions are in Chapter VIII of the new Act (the old Chapter VI-A).
- Our Ask search understands the old numbers – type "80C" or "Form 16" and it will find the new provision.
This is a guide for orientation, not a legal table of equivalence. Limits and conditions can differ, so read the new section before you rely on it.
Still have a question? Ask TAXBADI – get an answer from the Act, Rules and forms, with the exact sections cited.
More guides
- Arrears of Salary – Relief under Section 157, Rule 73 and Form No. 39 (Old 89(1))
- Capital Gains Tax Rates 2026-27 – Shares, Mutual Funds and Property under the New Act
- Clubbing of Income – Section 99: When Spouse or Minor Child Income Is Added to Yours
- Filing Income Tax Return Late – Fee under Section 428 and Interest under Sections 423 to 425
This guide is for general information and is not tax advice. Tax figures are before health and education cess unless stated. The law and the official notifications are the final authority – see our Disclaimer. Found a mistake? Tell us.