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Search by section number (either Act), by form number or by keyword. 92 of 101 entries are traced to the CBDT transition compendium; the rest are flagged unverified.
| 1961 | 2025 | Subject | |
|---|---|---|---|
| S. 192 | S. 392 | TDS — Salaries | |
| S. 193 to 194T | S. 393 | TDS — all non-salary payments (consolidated into one section with three Tables) | |
| S. 194C | S. 393(1), Table Sl. No. 6(i) | Payments to contractors | |
| S. 197 | S. 395(1) | Lower / nil withholding certificate | |
| S. 197A | S. 393(6) | Self-declaration for nil deduction (15G / 15H) | |
| S. 195(6) | S. 397(3)(d) | Information on foreign remittance | |
| S. 206C | S. 394 | Tax collected at source (TCS) | |
| S. 201(1) | S. 398 | Assessee-in-default | |
| Proviso to S. 201(1) | S. 398(2) | Relief where payee has returned the income and paid tax | |
| S. 201(1A) | S. 398(3)(a)(i) | Interest @ 1% p.m. — failure to deduct | |
| S. 201(1A) | S. 398(3)(a)(ii) | Interest @ 1.5% p.m. — failure to deposit | |
| S. 201(3) | S. 398(5) | Time limit — order deeming assessee-in-default | |
| S. 40(a)(ia) | S. 35(b) | 30% disallowance of expenditure for TDS default | |
| S. 2(9) | Replaced by S. 3 (Tax Year) | Assessment Year — concept discontinued | |
| S. 3 | S. 3 (Tax Year) | Previous Year — concept discontinued | |
| S. 139 (all sub-sections) | S. 263 | Return of income — unified into a single section | |
| S. 139(1) | S. 263(1); due dates in S. 263(1)(c) | Original return; persons obliged to file; due dates | |
| S. 139(4) | S. 263(4) | Belated return — 9 months from end of tax year | |
| S. 139(5) | S. 263(5) | Revised return — 12 months from end of tax year (proposed) | |
| S. 139(8A) | S. 263(6) | Updated return (ITR-U) — 48 months | |
| S. 140B | S. 267 | Additional income-tax on updated return | |
| S. 140 | S. 265 | Persons authorised to verify the return | |
| S. 139(3) r/w S. 80 | S. 121 | Return of loss within due date — condition for carry-forward | |
| S. 234F | S. 428 | Fee for delayed filing (Rs. 1,000 / Rs. 5,000) | |
| S. 44AB | S. 63 | Tax audit — thresholds unchanged | |
| S. 44AD / 44ADA | S. 58 | Presumptive taxation of business / profession | |
| S. 208 | S. 404 | Advance tax threshold (Rs. 10,000) | |
| S. 209 | S. 405 | Computation of advance tax — now formula-based | |
| Proviso to S. 211(1) | S. 408(2) | Presumptive cases — single instalment by 15 March | |
| S. 234B | S. 424 | Interest — default in payment of advance tax | |
| S. 234C | S. 425 | Interest — deferment of advance tax instalments | |
| S. 80C | S. 123 r/w Schedule XV | Deduction for specified investments and payments | |
| S. 89 | S. 157 | Relief for salary in arrears / advance, gratuity, commutation | |
| S. 90 / 90A | S. 159 | Agreements with foreign countries and specified territories | |
| S. 92E | S. 172 | Transfer pricing report — drives the 30 Nov due date | |
| S. 133A | S. 253 | Survey | |
| S. 135A | S. 260 | Faceless collection of information | |
| S. 144BA | S. 274(6) | GAAR — directions of the Approving Panel | |
| Scheme-making power | S. 532 | Faceless assessment / appeal schemes | |
| S. 147 | S. 279 | Income escaping assessment | |
| S. 148 | S. 280 | Notice for reassessment | |
| S. 148A | S. 281 | Procedure / show-cause before issue of notice | |
| S. 149 | S. 282 | Time limit for issue of notices | |
| S. 150 | S. 283 | Assessment in pursuance of appellate or court order | |
| S. 151 | S. 284 | Sanction for issue of notice | |
| S. 152 | S. 285 | Other provisions — rate of tax, dropping of proceedings | |
| S. 153 | S. 286 | Time limit for completion of assessment / reassessment | |
| S. 246, 246A, 250, 251 | S. 356 to 360 | First appeals — JCIT(A) and CIT(A) | |
| S. 246(2) | S. 356(3)(a) | Transfer of appeal from JCIT(A) to CIT(A) | |
| S. 246(3) | S. 356(3)(b) | Transfer of appeal from CIT(A) to JCIT(A) | |
| S. 252 to 255 | S. 361 to 364 | Appeals to the Appellate Tribunal | |
| S. 260A / 261 | S. 365 to 368 | Appeals to High Court and Supreme Court | |
| S. 158A | S. 375 | Assessee-driven relief from repetitive appeals | |
| S. 158AB | S. 376 | Departmental collegium deferral of appeal | |
| S. 263 | S. 377 | Revision of orders prejudicial to revenue | |
| S. 264 | S. 378 | Revision of other orders | |
| S. 245MA | S. 379 | Dispute Resolution Committee | |
| — | S. 536 | Repeal and savings — 22 sub-clauses governing the entire transition | |
| — | S. 536(2)(c) | Pending and fresh proceedings for pre-01.04.2026 tax years stay under the 1961 Act | |
| — | S. 536(3) | Reference to a pre-2026 'tax year' reads as the corresponding 'previous year' | |
| Form 49A | Form No. 93 | PAN application — Indian individual | |
| Form 49A | Form No. 94 | PAN application — Indian company / entity | |
| Form 49AA | Form No. 95 | PAN application — individual not a citizen of India | |
| Form 49AA | Form No. 96 | PAN application — entity formed outside India | |
| Form 49B | Form No. 134 | TAN application — Government entities | |
| Form 49B | Form No. 135 | TAN application — other than Government | |
| Form 60 | Form No. 97 | Declaration where PAN is not held | |
| Form 61 | Form No. 98 | Half-yearly statement of declarations received | |
| Form 13 | Form No. 128 | Application for lower / nil withholding certificate | |
| Form 15G | Form No. 121 (merged) | Self-declaration for no TDS — below 60 years | |
| Form 15H | Form No. 121 (merged) | Self-declaration for no TDS — 60 years and above | |
| Form 10E | Form No. 39 | Relief for salary in arrears or advance | |
| Form 15CA | Form No. 145 | Foreign remittance — remitter's declaration | |
| Form 15CB | Form No. 146 | Foreign remittance — CA certificate (UDIN via ICAI API) | |
| Form 3CA | Form No. 26 (merged) | Tax audit report — audited under another law | |
| Form 3CB | Form No. 26 (merged) | Tax audit report — all other cases | |
| Form 3CD | Form No. 26 (merged) | Statement of particulars on tax audit | |
| Form 10A | Form No. 104 | Charitable trust — provisional registration | |
| Form 24Q | Form No. 138 | Quarterly TDS return — salary | |
| Form 26Q | Form No. 140 | Quarterly TDS return — non-salary | |
| Form 27Q | Form No. 144 | Quarterly TDS return — non-resident payees | |
| Form 27EQ | Form No. 143 | Quarterly TCS return | |
| Form 26QB | Form No. 141 (common) | Challan-cum-statement — purchase of immovable property | |
| Form 26QC | Form No. 141 (common) | Challan-cum-statement — rent by individual / HUF | |
| Form 26QD | Form No. 141 (common) | Challan-cum-statement — payments u/s 194M | |
| Form 26QE | Form No. 141 (common) | Challan-cum-statement — virtual digital assets | |
| Form 16 | Form No. 130 | TDS certificate — salary | |
| Form 16A | Form No. 131 | TDS certificate — non-salary | |
| AIS | Form No. 168 | Annual Information Statement | |
| Rule 30 | Rule 218 | Timelines for deposit of TDS | |
| Rule 114B / 114BA | Rule 159(2) | Specified transactions requiring PAN | |
| Rule 37BB | Rule 220 | Thresholds for foreign remittance forms | |
| S. 115BAC | S. 202Unverified | New tax regime — default regime | |
| S. 10 | Schedule IIUnverified | Exempt incomes | |
| Chapter VI-A | Sections in the ~122 to 154 rangeUnverified | Deductions generally (80D, 80E, 80G, 80TTA etc.) | |
| S. 57 | S. 93(2) — reported as FULLY DISALLOWEDUnverified | Interest deduction against dividend income | |
| S. 115JAA | Credit preserved; section number not stated in FAQUnverified | MAT credit carry-forward | |
| S. 115JD | Credit preserved; section number not stated in FAQUnverified | AMT credit carry-forward | |
| S. 24(b) | Not verifiedUnverified | Interest on borrowed capital — house property | |
| S. 112A | Not verifiedUnverified | LTCG on listed equity — concessional rate | |
| S. 115BAC | S. 202Unverified | New tax regime — default regime |
Detail
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Notes on this index
- Rates, thresholds, appellate hierarchy and limitation periods are unchanged under the 2025 Act (CBDT FAQ Q1.3, Q6.3, Q7.2, Q7.3).
- The S. 263(1)(c) due-date table and the S. 263(5) revised-return window are stated in the compendium as proposed per the Finance Bill, 2026 — confirm the enacted text.
- For AY 2026-27 (income of FY 2025-26) the old forms continue — tax audit in Form 3CA/3CB/3CD, S. 89 relief in Form 10E (CBDT FAQ Q4.22, Q4.32).
Statutory Disclaimer
Section Mapper is a navigational aid compiled from published sources and is not an official government tool. Mappings between the Income-tax Act, 1961 and the Income-tax Act, 2025 may be incomplete, outdated or inaccurate. Every result must be independently verified against the bare Act on incometax.gov.in before being relied upon, cited in any filing, submission or professional opinion, or used in any proceeding before any authority. The developers of Section Mapper and Rushabh Analytics accept no liability for any loss or consequence arising from reliance on the tool's output.