`); printWindow.document.close(); printWindow.focus(); // Trigger print after a short delay setTimeout(() => { printWindow.print(); printWindow.close(); }, 500); }// ============================================ // VIEW MODE TOGGLE (Cards vs Table) // ============================================ let currentViewMode = 'cards';function setViewMode(mode, btn) { currentViewMode = mode; document.querySelectorAll('.reckoner-view-btn').forEach(b => b.classList.remove('active')); btn.classList.add('active'); renderReckonerCards(); }// ============================================ // DOWNLOAD AS EXCEL WITH SITE BRANDING // ============================================ function downloadAsExcel() { // Site branding const siteName = 'TaxGST.in'; const siteUrl = 'https://taxgst.in'; const exportDate = new Date().toLocaleDateString('en-IN', { day: '2-digit', month: 'short', year: 'numeric' }); // Prepare data for Excel const excelData = [ // Header row with site branding [`${siteName} - Income Tax Act 2025 Form & Section Mapping`], [`Generated on: ${exportDate} | Website: ${siteUrl}`], [], // Column headers ['Old Form/Section (IT Act 1961)', 'New Form/Section (IT Act 2025)', 'Purpose/Description', 'Status', 'Category'], [] ]; // Add data from reckonerData reckonerData.forEach(item => { excelData.push([ item.oldSection, item.newSection, item.oldDescription.substring(0, 200) + '...', item.status.charAt(0).toUpperCase() + item.status.slice(1), item.category.toUpperCase() ]); }); // Add footer with branding excelData.push([]); excelData.push(['---']); excelData.push([`This data is provided by ${siteName} - Your trusted source for Tax & GST information.`]); excelData.push([`Visit ${siteUrl} for more tools and resources.`]); excelData.push(['DISCLAIMER: Form numbers are from Draft IT Rules 2026 and subject to change. Verify with official sources.']); // Create CSV content const csvContent = excelData.map(row => row.map(cell => `"${(cell || '').toString().replace(/"/g, '""')}"`).join(',')).join('\n'); // Download const blob = new Blob(['\ufeff' + csvContent], { type: 'text/csv;charset=utf-8;' }); const link = document.createElement('a'); link.href = URL.createObjectURL(blob); link.download = `TaxGST_IT_Act_2025_Form_Mapping_${new Date().toISOString().split('T')[0]}.csv`; link.click(); }// ============================================ // DOWNLOAD AS PDF WITH SITE BRANDING // ============================================ function downloadAsPDF() { // Site branding const siteName = 'TaxGST.in'; const siteUrl = 'https://taxgst.in'; const exportDate = new Date().toLocaleDateString('en-IN', { day: '2-digit', month: 'short', year: 'numeric' }); // Create printable content let pdfContent = ` `; // Add data rows (limited for PDF) const limitedData = reckonerData.slice(0, 30); // First 30 entries for PDF limitedData.forEach(item => { const purpose = item.oldDescription.substring(0, 80) + '...'; const statusClass = `status-${item.status}`; pdfContent += ` `; }); pdfContent += `

Old Form/Section (IT Act 1961)	New Form/Section (IT Act 2025)	Purpose	Status
${item.oldSection}	${item.newSection}	${purpose}	${item.status}

`; // Open in new window for printing/saving as PDF const printWindow = window.open('', '_blank'); printWindow.document.write(pdfContent); printWindow.document.close(); printWindow.focus(); setTimeout(() => { printWindow.print(); }, 500); }// ============================================ // VIEW TDS DETAILS BUTTON FIX // ============================================ document.addEventListener('DOMContentLoaded', function() { // Fix for View TDS Details button const viewTdsBtn = document.getElementById('viewTdsDetailsBtn'); if (viewTdsBtn) { viewTdsBtn.addEventListener('click', function(e) { e.preventDefault(); const searchInput = document.getElementById('reckonerSearch'); if (searchInput) { searchInput.value = 'partner tds'; currentSearch = 'partner tds'; currentFilter = 'all'; // Reset filter buttons document.querySelectorAll('.reckoner-filter-btn').forEach(b => b.classList.remove('active')); document.querySelector('.reckoner-filter-btn:first-child')?.classList.add('active'); // Render results renderReckonerCards(); // Scroll to results const resultsContainer = document.getElementById('reckonerResults'); if (resultsContainer) { resultsContainer.scrollIntoView({ behavior: 'smooth', block: 'start' }); } } }); } // ============================================ // INJECT JSON-LD STRUCTURED DATA FOR SEO // ============================================ injectStructuredData(); });// ============================================ // JSON-LD STRUCTURED DATA INJECTION // Helps Google understand the mapping table for Featured Snippets // ============================================ function injectStructuredData() { // FAQ Schema for People Also Ask - Expanded with mapping-specific questions const faqSchema = { "@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [ { "@type": "Question", "name": "What is the new form for Form 16 under IT Act 2025?", "acceptedAnswer": { "@type": "Answer", "text": "Form 16 has been renumbered to Form 111 under the Income Tax Act, 2025 (Draft IT Rules 2026). It continues to serve as the salary TDS certificate issued by employers. The standard deduction is now ₹75,000 (under Section 19), and the new tax regime is the default. Employers will issue Form 111 instead of Form 16 starting from Tax Year 2026-27 (effective April 1, 2026)." } }, { "@type": "Question", "name": "What is the new form for Form 24Q and Form 26Q?", "acceptedAnswer": { "@type": "Answer", "text": "Form 24Q (salary TDS return) and Form 26Q (non-salary TDS return) have been unified into a single Form 110 under the Income Tax Act, 2025. This is a major simplification - employers and deductors now file one consolidated quarterly TDS return instead of separate forms. Form 110 is filed on the new Income Tax portal (incometax.gov.in)." } }, { "@type": "Question", "name": "What happened to Section 80C in the new Income Tax Act, 2025?", "acceptedAnswer": { "@type": "Answer", "text": "Section 80C has been renumbered to Section 123 under the Income Tax Act, 2025. The deduction limit of ₹1.5 Lakh remains the same, and eligible investments (PPF, ELSS, NSC, LIC, etc.) continue to qualify. However, this deduction is only available under the old tax regime. To claim Section 123 deductions, you must file the designated declaration form to opt out of the default new tax regime." } }, { "@type": "Question", "name": "What is the new section for TDS on salary (Section 192)?", "acceptedAnswer": { "@type": "Answer", "text": "Section 192 (TDS on salary) has been renumbered to Section 392 under the Income Tax Act, 2025. Employers deduct TDS based on the new default tax regime with 7 slabs (0-30%). Standard deduction of ₹75,000 (Section 19) is auto-applied. Rebate of ₹60,000 (Section 156) is available for income up to ₹12 Lakh." } }, { "@type": "Question", "name": "What is Section 393 for TDS under IT Act 2025?", "acceptedAnswer": { "@type": "Answer", "text": "Section 393 is the unified TDS section under the Income Tax Act, 2025 that consolidates 30+ non-salary TDS sections (194A through 194T). This includes TDS on interest, contractors, professional fees, rent, commission, e-commerce, and more. Each payment type retains its own threshold and rate, but all are now referenced under single Section 393. Form 110 is used for filing TDS returns." } }, { "@type": "Question", "name": "What is the new Section 194T for partner TDS?", "acceptedAnswer": { "@type": "Answer", "text": "Section 194T is a brand-new provision under the Income Tax Act, 2025 that introduces 10% TDS on payments to partners by a firm. This includes salary, bonus, commission, or remuneration paid to partners exceeding ₹20,000. This provision never existed in the 1961 Act and is part of the unified Section 393. It applies from Tax Year 2026-27." } }, { "@type": "Question", "name": "What is the new form for TDS on contractors (Section 194C)?", "acceptedAnswer": { "@type": "Answer", "text": "Under the Income Tax Act, 2025, Section 194C (TDS on contractors) has been consolidated into the unified Section 393. The TDS return is filed using Form 110 (which replaces both Form 24Q and 26Q). The TDS certificate is Form 111A/111B (which replaces Form 16A). TDS rates remain at 1% for individuals and 2% for others." } }, { "@type": "Question", "name": "What is Form 26AS called in the new Income Tax Act 2025?", "acceptedAnswer": { "@type": "Answer", "text": "Form 26AS has been renumbered to Form 114 under the Income Tax Act, 2025. It continues to serve as the Annual TDS/TCS Statement showing all tax credits. Form 114 is available on the new Income Tax portal (incometax.gov.in) and shows TDS under Section 392 (salary) and Section 393 (non-salary), TCS under Section 394, and advance tax payments." } }, { "@type": "Question", "name": "What is the new form for Form 15G and 15H?", "acceptedAnswer": { "@type": "Answer", "text": "Form 15G and Form 15H have been merged into a single unified Form 121 under the Income Tax Act, 2025. This form is used to declare that your income is below the taxable limit so that no TDS is deducted on interest income. The enhanced rebate of ₹60,000 (taxable income up to ₹12 Lakh) under the new regime is considered for threshold calculation." } }, { "@type": "Question", "name": "What is the new tax regime section in IT Act 2025?", "acceptedAnswer": { "@type": "Answer", "text": "The new tax regime is now governed by Section 202 under the Income Tax Act, 2025 (was Section 115BAC). It is now the DEFAULT regime with 7 slabs (0-30%). No opt-in is required. Enhanced standard deduction of ₹75,000 (Section 19) and rebate of ₹60,000 up to ₹12 Lakh taxable income (Section 156) are provided. To use old regime deductions, taxpayers must file a CBDT-notified opt-out form." } } ] }; // Dataset Schema for the mapping table const datasetSchema = { "@context": "https://schema.org", "@type": "Dataset", "name": "Income Tax Act 2025 Form & Section Mapping - Old vs New", "description": "Complete mapping of form numbers and section numbers from the Income Tax Act 1961 to the Income Tax Act 2025. Covers TDS/TCS forms, ITR forms, deductions, and compliance requirements.", "url": "https://taxgst.in/tools/income-tax-act-2025-form-section-mapping/", "author": { "@type": "Organization", "name": "TaxGST.in", "url": "https://taxgst.in" }, "publisher": { "@type": "Organization", "name": "TaxGST.in" }, "datePublished": "2025-08-01", "dateModified": "2026-04-15", "keywords": [ "Income Tax Act 2025", "IT Act 2025 form mapping", "Form 16 new number", "Section 80C new number", "Form 24Q new form", "TDS form 2025", "Section 393 TDS", "Form 111 salary TDS", "Section 192 new number", "ITR form 2026", "Tax Year 2026-27", "CBDT Draft Rules 2026" ], "distribution": { "@type": "DataDownload", "encodingFormat": "text/csv", "contentUrl": "https://taxgst.in/tools/income-tax-act-2025-form-section-mapping/" }, "temporalCoverage": "Tax Year 2026-27 (April 1, 2026 onwards)", "spatialCoverage": "India" }; // SoftwareApplication Schema for the interactive tool const softwareSchema = { "@context": "https://schema.org", "@type": "SoftwareApplication", "name": "Income Tax Act 2025 Form & Section Finder", "applicationCategory": "FinanceApplication", "operatingSystem": "Web Browser", "offers": { "@type": "Offer", "price": "0", "priceCurrency": "INR" }, "description": "Interactive tool to find new form and section numbers under the Income Tax Act, 2025. Maps old IT Act 1961 forms to their 2025 equivalents.", "author": { "@type": "Organization", "name": "TaxGST.in" } }; // Inject all schemas const schemas = [faqSchema, datasetSchema, softwareSchema]; schemas.forEach(schema => { const script = document.createElement('script'); script.type = 'application/ld+json'; script.textContent = JSON.stringify(schema); document.head.appendChild(script); }); }