Income-tax Act 2025: Easy Comparison with Income-tax Act 1961

With the transition to the Income-tax Act, 2025, which will become effective from 1 April 2026, one of the biggest practical challenges for tax professionals, chartered accountants, students, and taxpayers is identifying the new section numbers corresponding to the provisions of the existing Income-tax Act, 1961. Since the new legislation has reorganized and renumbered several provisions, finding the equivalent clause in the new Act could otherwise become time-consuming and confusing.

To address this issue and make the transition smoother, the Income Tax Department has launched a Section-to-Section Mapping Utility. This user-friendly digital tool helps professionals quickly compare and navigate between the provisions of the old Income-tax Act, 1961 and the new Income-tax Act, 2025.

The utility provides instant mapping, where users can select a section from the 1961 Act and immediately view the corresponding clause in the 2025 Act. It also offers a reverse search feature, enabling users to search from the new Act back to the relevant section of the old Act, which is extremely helpful while interpreting or referencing provisions during the transition period. Another major advantage is that no login or registration is required, making the tool freely accessible to professionals, students, and the general public.

This initiative by the Income Tax Department significantly simplifies the process of understanding the structural changes in the new legislation and will be particularly useful for tax practitioners, academicians, and students while adapting to the upcoming Income-tax Act, 2025.

Access the Section-to-Section Mapping Utility here:
https://incometaxindia.gov.in/Pages/income-tax-navigator-utility-2025.aspx