Section Mapper
Find where any section of the Income-tax Act, 1961 went in the Income-tax Act, 2025 — and back — with the official text of both Acts side by side.
Section Mapper
Income-tax Act 1961 ↔ Income-tax Act 2025
Finalytical Solutions · free tools for finance professionals
- Income-tax Act, 2025 text
- Income-tax Act, 1961 text
- Official section navigator
All sections
Find any section, old or new
Type a 1961 section (e.g. 80C, 44AB, 194J) to see where it went, or a 2025 section (e.g. 123) to see where it came from.
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About
Section Mapper
Income-tax Act, 1961 ↔ Income-tax Act, 2025 · runs in your browser
| Made by | Finalytical Solutions — free tools for finance professionals · All tools |
| Found a problem? | Tell us through the contact form. If you share a sample, mask account numbers and names first, and never send a password. |
| Text of the Acts | Official text published by the Income Tax Department (incometaxindia.gov.in): Income-tax Act, 2025 and Income-tax Act, 1961, both as amended by Finance Act 2026, including amendment footnotes. Retrieved . |
| Section mapping | The Department's section navigator (1961 → 2025). Where Finance Act 2026 later substituted a 2025 section, the tool says so. |
| Internet needed? | Only to open this page — the text of both Acts then loads once and everything runs in your browser. |
| Use | A reference aid. For final professional use, verify with the Gazette text, CBDT notifications and later amendments. |
About this tool
- Made by — Finalytical Solutions — free tools for finance professionals · All tools
- Found a problem? — Tell us through the contact form. If you share a sample, mask account numbers and names first, and never send a password.
- Text of the Acts — Official text published by the Income Tax Department (incometaxindia.gov.in): Income-tax Act, 2025 and Income-tax Act, 1961, both as amended by Finance Act 2026, including amendment footnotes. Retrieved .
- Section mapping — The Department's section navigator (1961 → 2025). Where Finance Act 2026 later substituted a 2025 section, the tool says so.
- Internet needed? — Only to open this page — the text of both Acts then loads once and everything runs in your browser.
- Use — A reference aid. For final professional use, verify with the Gazette text, CBDT notifications and later amendments.