Income-tax Act 2025 Mapping Guide
Zeroinfy –
For decades, we memorized 14A, 43B, and 80C. In the Income-tax Act, 2025, these legacy numbers are gone. The new Act is logically sequenced from Section 1 to 536. Here is your definitive mapping guide.
Part A: The 5 Heads & Basic Charge
| Concept | 1961 Act (Old) | 2025 Act (New) |
|---|---|---|
| Charge of Income Tax | Section 4 | Section 4 (Retained for continuity) |
| Tax Year (New Concept) | Section 3 (PY/AY) | Section 3 (Unified 12-month period) |
| Residential Status | Section 6 | Section 6 (Consolidated with Deemed Resident) |
| Salaries | Sec 15 – 17 | Sections 15 – 19 |
| Income from House Property | Sec 22 – 27 | Sections 20 – 25 |
Part B: Business Income (PGBP) & Deductions
| Concept | 1961 Act (Old) | 2025 Act (New) |
|---|---|---|
| Basis of Charge (PGBP) | Section 28 | Section 26 |
| General Deductions | Section 37(1) | Section 36 |
| Specific Disallowances | Section 40(a) / 43B | Section 49 (Merged into one cohesive chapter) |
| Tax Audit | Section 44AB | Section 63 |
| Presumptive Taxation | Sec 44AD / 44ADA | Section 61 |
Part C: The “One-Stop” TDS & Assessment Chapters
| Concept | 1961 Act (Old) | 2025 Act (New) |
|---|---|---|
| Master TDS Table | Sec 193 – 194T | Section 393 (Single Table for all rates) |
| Lower TDS Certificate | Section 197 | Section 395 |
| Return of Income | Section 139(1) | Section 268 |
| Reassessment Notice | Section 148 | Section 280 (Revised limitation periods) |
| Default Tax Regime | Section 115BAC | Section 202 (Now the Default mode) |
The “Unlearning” Strategy
Students, do not try to memorize this in one day. The 2025 Act is designed to be read serially. For example, all deductions formerly in Chapter VI-A are now neatly packed between Sections 122 and 154.
📚 The May 2027 Transition Series
Master the New Income-tax Act, 2025 with our complete guide:
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