# Income Tax Act 2025 vs 1961: New Section and Form Number Mapping

Published: 2026-08-31
Updated: 2026-09-11
Categories: Taxation
Tags: form 130, form 168, glossary, Income Tax Act 2025, itr forms, section mapping, tax-year, tds sections

Source: https://taxgst.in/income-tax-act-2025-section-form-mapping-guide/

From 1 April 2026 the Income-tax Act, 2025 replaces the Income-tax Act, 1961, and with it come new section numbers, new form numbers and one new term — the **tax year**. Your tax rates, slabs and deduction limits do not change, so what you must pay stays the same; only the numbering you use to refer to provisions moves. This guide maps the numbers taxpayers actually use, and explains which law applies to which filing season.

## Which law applies to which year

The cleanest way to avoid confusion is to work year by year. Income earned in FY 2025-26 (AY 2026-27) is governed entirely by the 1961 Act, so returns filed in 2026 use old section numbers, ITR-1 to ITR-7 and forms like Form 16 and Form 26AS exactly as before. From FY 2026-27 (called tax year 2026-27), the 2025 Act and the new Income-tax Rules apply, and renumbered provisions and forms come into use.

- FY 2025-26 / AY 2026-27: 1961 Act, old sections, existing ITR-1 to ITR-7 forms.

- Tax year 2026-27 onwards: 2025 Act, new section numbers, renumbered forms under the Income-tax Rules, 2026.

- Pending assessments, notices and appeals for years before 1 April 2026 continue under the 1961 Act under the transition provisions (Section 536 of the 2025 Act).

The 2025 Act also merges the two old concepts of **previous year** and **assessment year** into a single **tax year**. Income is taxed in the same year it is earned under the new framework, which removes the yearly AY/FY juggling that confused many first-time filers.

## Section numbers that changed

The table below covers the provisions individuals and small businesses reference most often. Chapter VI-A deductions (the old 80C to 80U family) now live in Sections 122 to 154, returns and processing moved into the 260s, and TDS collapsed from more than 60 sections into a handful of numbered tables.

| Old section (1961 Act) | New section (2025 Act) | What it covers |
| --- | --- | --- |
| 80C / 80CCC | 123 | PF, life insurance, ELSS, tuition, housing principal |
| 80CCD | 124 | NPS contributions |
| 80D | 126 | Health insurance premium |
| 80E | 129 | Education loan interest |
| 80G | 133 | Donations |
| 80TTA / 80TTB | 153 (merged) | Savings and deposit interest |
| 87A | 156 | Rebate for lower incomes |
| 24(a) / 24(b) | 22 | [House property](https://taxgst.in/income-from-house-property-home-loan-interest/): 30% standard deduction and home loan interest |
| 10(13A) HRA | Schedules | HRA exemption now sits in the Schedules |
| 44AD / 44ADA / 44AE | 58 (merged) | Presumptive taxation for business and profession |
| 44AB | 63 | Tax audit |
| 139 | 263 | Filing returns (belated 263(4), revised 263(5)) |
| 143(1) | 270 | Intimation after return processing |
| 111A / 112A | 196 / 198 | Short-term and long-term capital gains on listed assets |
| 115BAC | 202 | Default (new) tax regime |
| 234A / 234B / 234C | 423 / 424 / 425 | Interest for late filing and advance-tax shortfalls |

## TDS: three sections replace sixty

The most visible structural change is in TDS. Salary TDS (old Section 192) becomes **Section 392**. Every non-salary TDS section from 193 to 194T — interest, rent, contractors, professional fees, property sales and the rest — is consolidated into **Section 393**, which lays out payments in numbered tables with the same rates and thresholds. Tax collected at source (old Section 206C) moves to **Section 394**. The no-PAN higher deduction rule (old Section 206AA) is now in **Section 397(2)**, and TDS statements and certificates sit under Section 395 and 397.

## Form numbers that changed

Under the Income-tax Rules, 2026, everyday forms carry new numbers from tax year 2026-27. For AY 2026-27 filings you will still receive and use the [old forms](https://taxgst.in/old-vs-new-form-names-and-numbers/); the new numbers apply to compliances relating to the new law.

| Old form (1962 Rules) | New form (2026 Rules) | Purpose |
| --- | --- | --- |
| Form 16 | Form 130 | TDS certificate for salary |
| Form 16A | Form 131 | TDS certificate for non-salary payments |
| Form 26AS | Form 168 | Annual information / tax credit statement |
| Form 24Q | Form 138 | Quarterly salary TDS statement |
| Form 26Q | Form 140 | Quarterly non-salary TDS statement |
| Form 27Q | Form 144 | Quarterly TDS statement for non-residents |
| Form 15G / 15H | Form 121 (merged) | Declaration to receive interest without TDS |
| Form 12BB | Form 124 | Employee investment and expense declaration |
| Form 10E | Form 123 | Relief for salary arrears (Section 89) |
| Form 26QB / QC / QD / QE | Form 141 (merged) | Challan-cum-statement for property and other specified TDS |
| Form 3CA / 3CB / 3CD | Form 26 (merged) | Tax audit report and particulars |

## What did not change

Rebranding is not a rate hike. Slab rates, the rebate that keeps income up to ₹12 lakh tax-free in the default regime, deduction limits such as ₹1.5 lakh under old 80C, TDS rates and thresholds, and the five heads of income all carry over exactly as they stood for FY 2025-26. ITR-1 to ITR-7 remain the return names for AY 2026-27, and the e-filing portal processes old-year filings under the old law. If a portal page asks which Act applies, match it to the year of your income, not today’s date.

## Key Takeaways

- AY 2026-27 filings (income of FY 2025-26) use the 1961 Act: old sections, Form 16, Form 26AS and ITR-1 to ITR-7.

- From tax year 2026-27: 80C becomes 123, 87A becomes 156, TDS runs through Sections 392/393/394.

- Form 16 becomes Form 130 and Form 26AS becomes Form 168; 15G/15H merge into Form 121.

- Previous year and assessment year merge into a single tax year from 1 April 2026.

- Rates, slabs and limits are unchanged — only numbering and terminology move.

## Frequently Asked Questions

### Do I quote Section 123 or Section 80C for my FY 2025-26 investments?

For income earned in FY 2025-26 (AY 2026-27), quote Section 80C of the 1961 Act — that is the law in force for that year. Section 123 is the corresponding provision for tax year 2026-27 onward. Using the old number for an old-year filing is correct, not outdated.

### Will my June 2026 Form 16 be reissued as Form 130?

No. The certificate for FY 2025-26 salary is issued as Form 16 under the 1961 Act, as before. Employers start using Form 130 for tax year 2026-27 salary, so the first Form 130 you would normally receive relates to the year ending 31 March 2027.

### Is Form 26AS discontinued?

The statement itself survives as Form 168, the annual information statement under the new Rules. For AY 2026-27 you will still reconcile credits in Form 26AS and AIS exactly as you did last year, so nothing changes for your 2026 filing.

### Do pending old notices follow the new section numbers?

No. Under the transition rule (Section 536 of the 2025 Act), assessments, notices, penalties and appeals relating to years before 1 April 2026 continue under the 1961 Act. A scrutiny notice quoting Section 143(2) for an old year remains valid as issued.

### Where can I see the complete official mapping?

The Income-tax Department publishes a comparison utility matching 1961 Act provisions to the 2025 Act on incometaxindia.gov.in, and the renumbered forms are listed in the Income-tax Rules, 2026. Start with our overviews of the [Income-tax Act 2025 key changes](https://taxgst.in/income-tax-act-2025-key-changes-tax-year/) and the [tax compliance calendar](https://taxgst.in/tax-compliance-due-dates-calendar-fy-2026-27/) to place each change on a timeline.

*Disclaimer: Tax laws change frequently. Verify current rates and deadlines on the official portals (incometax.gov.in, gst.gov.in) or consult a qualified professional before acting.*

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