SectionMap— New Section Finder

Navigate the shift from the Income Tax Act 1961 to the 2025 Act

Compare provisions, trace section changes, and understand the Income Tax Act, 2025 with clarity.

Effective from 1 April 2026. Earlier years and pending proceedings may still be governed by the 1961 Act.

🏛️Official-source based✅CA-reviewed explanations💡Plain-English practical impact

📊 169 provisions mapped from official sources. The full Act has 536 sections — more mappings are being added.

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Jump into a specific tool — section comparator, transition guide, chapter map, or forms tracker.

Side-by-side old vs new provisions with change verdicts

Which law applies based on AY, proceeding date, transaction date

Chapter-wise structural mapping between the two Acts

Old forms → new forms and linked compliance changes

Don't know the section number? Pick your situation — we'll show the most relevant changes.

Quick-jump to the most commonly compared sections.

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