Find the Income-tax Act, 2025 provision for any 1961 section — and the reverse.
Search by section number or by keyword and see the corresponding provision under both Acts, side by side.
What Section Mapper does
Bidirectional search
Look up a 1961 section and see its 2025 counterpart, or start from a 2025 provision and find the corresponding 1961 section.
Keyword search
Search by subject — e.g. 'intimation' or 'reassessment' — instead of remembering a section number.
Side-by-side comparison
View the 1961 and 2025 references together in one panel, with headings and any drafting notes.
Copy-citation button
Copy a clean, ready-to-paste citation for both Acts in one click.
Verify on the official portal
Every result carries a clear link to verify the provision on the official portal before you rely on it.
Why use Section Mapper?
Every feature is designed to save you time, remove ambiguity and give you an answer you can act on today.
- 1Stop cross-referencing manuallyOne search instead of flipping between two Acts and multiple comparison tables.
- 2Cite with confidenceGet a clean citation for whichever Act applies to the period you are working on.
- 3Built for the transitionUseful for the years both Acts are simultaneously relevant to ongoing and pending matters.
See it in action
Three simple steps
Search
Enter a section number (either Act) or a keyword describing the provision.
Compare
Review the matching entries side by side, with headings and notes.
Verify and cite
Follow the official portal link to confirm the text, then copy the citation.
Common questions
Is this mapping official?＋
No. Section Mapper is a navigational aid compiled from published sources, not an official government tool. Every result must be verified against the bare Act on incometax.gov.in before being relied upon or cited in any filing, submission or opinion.
Why are some results marked as not yet available?＋
The index is being compiled from published sources and is added to as mappings are confirmed. Entries are not published until they have been verified.
Can I use this for a client submission?＋
Use it only as a starting point. Always confirm the exact section text and numbering against the bare Act before citing it in any filing, submission or professional opinion.
Get the section mapping workbook — free
The full 1961 → 2025 concordance as an Excel workbook: verified mappings traced to the CBDT transition FAQs, the forms and rules mapping, unverified items flagged for sign-off, a lookup sheet and the transition rules. Emailed to you as a download link.
Try Section Mapper now
Search by section number or by keyword and see the corresponding provision under both Acts, side by side.
Statutory references are stated under the Income-tax Act, 1961 for periods up to 31 March 2026 and under the Income-tax Act, 2025 from Tax Year 2026-27. Verify against the bare Act before acting.