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Internal audit of all section mappings — source verification status.
Review scope
Selected provisions and updates source-checked 25 Sep 2026 (AI-assisted); professional review pending; coverage incomplete. Unchecked records come from the original 21 Aug 2025 dataset.
171 mapping records · 22 provisions reviewed on 2026-09-25 against the official Finance Act 2026 consolidation or TRACES chart · original dataset 2025-08-21.
Reviewed provisions (22)
- 80C → 123 read with Schedule XV — Mapping and ₹1.5 lakh aggregate ceiling under s.123; Schedule XV contains the qualifying payments and conditions. source
- 87A → 156 — Mapping and current new-Act rebate structure in s.156; AY 2026-27 remains governed by old s.87A. source
- 115BAC → 202 — Mapping and continuation of the default new tax regime re-checked. AY 2026-27 slab rates, ₹60,000 Section 87A rebate up to ₹12 lakh total income, and the non-business/business opt-out distinction were separately checked against the official e-Filing portal; standard deduction ₹75,000 was re-checked against Income Tax Department guidance. source
- 194C → 393(1) — Mapping to consolidated TDS section 393 only; exact table row, rates and thresholds not re-checked in this pass. source
- 43B(h) → 37(2)(g) — Mapping of the MSME delayed-payment deduction rule to s.37(2)(g); detailed MSMED Act timing mechanics not re-checked in this pass. source
- 44AD → 58(2), Table Sl. 1 — Mapping only (consolidation of existing presumptive schemes). Rates/thresholds for Sl. 1 not re-checked. source
- 44AE → 58(2), Table Sl. 2 — Mapping only. source
- 44ADA → 58(2), Table Sl. 3 — Mapping, 50% deemed profit, ₹50 lakh / ₹75 lakh receipts limit and ≤5% cash-receipts condition. source
- 44AB → 63 — Mapping only. source
- 80D → 126 — Mapping only. source
- 234A → 423 — Mapping only. source
- 234B → 424 — Mapping only. source
- 234C → 425 — Mapping only. source
- 234D → 426 — Mapping only. source
- 234E → 427 — Mapping only. source
- 234F → 428(a) — Mapping to 428(a); 428 is wider than old 234F (Finance Act 2026 added 428(b)–(d)). source
- 139 → 263(1)(c), 263(4), 263(5) — Old s.139(1) Explanation 2 due dates, 139(4) belated and 139(5) revised deadlines for AY 2026-27 as amended by Finance Act 2026 s.5 (from 1 Mar 2026); new s.263(1)(c) due-date table, 263(4) belated (9 months, retained) and 263(5) revised (12 months, amended). Other sub-rules not checked. source
- 148 → 280 — Heading only: s.280 'Issue of notice where income has escaped assessment'. source
- 148A → 281 — Heading and s.281(1): 'Procedure before issuance of notice under section 280' (show-cause). Time limits are in s.282 (not re-mapped here). source
- 194J → 393(1) Table Sl. 6(iii) — FY 2025-26 (1961 Act) thresholds and rates only. Table row checked against s.393 (current text). source
- 194A → 393(1) Table Sl. 5(ii)/(iii) — FY 2025-26 (1961 Act) thresholds only. Table row checked against s.393 (current text). source
- 194I → 393(1) Table Sl. 2(ii) — FY 2025-26 (1961 Act) threshold only. Table row checked against s.393 (current text). source
Pending review queue (7)
- Reassessment time limits (old s.149 → new s.282) — Only the 280/281 headings were checked; s.282 limits run from end of the tax year and are not yet compared.
- Exact s.393 table rows (TDS mappings other than 194A, 194-I, 194J) — Row numbers from the original dataset are not confirmed; those pages show generic 's.393' until checked.
- 44AD (Sl. 1) and 44AE (Sl. 2) rates and limits — Only the mapping to 58(2) was checked.
- TOLA Act 21/2026 — residual Schedule I (offshore funds) and Schedule V (trusts) changes — Schedule IV items checked; other schedules not yet read. Full Gazette PDF fetch was intermittent.
- Old s.234-I wording reconciliation — Gazette text says 'from end of assessment year'; portal guidance applies the fee from 1 Jan 2027. Both cited; statutory wording not altered.
- Specialist foreign-investment amendments — Enactment details beyond Schedule IV not verified.
- Remaining section mappings — Original 21 Aug 2025 dataset; not re-checked against the Finance Act 2026 consolidation.
Recent notifications: amendments & notifications register.
| Status | Old § | New § | Subject | Verdict | Source Type | Confidence | Verified | Has Impact |
|---|---|---|---|---|---|---|---|---|
| 4 | 4 | Charge of income tax | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 5 | 5 | Scope of total income | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 6 | 6 | Residence in India | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 15–17 | 15–19 | Income from salary | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 16(ia) | 19 | Standard deduction from salary | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 10(13A) | Schedule III, Sl. No. 11 | House Rent Allowance (HRA) exemption | Substantive Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 22–27 | 20–25 | Income from house property | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 28 | 26 | Profits and gains of business or profession — charging section | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 32 | 33 | Depreciation | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 43B | 37 | Certain deductions only on actual payment | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 44AB | 63 | Tax audit | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 44AD | 58(2), Table Sl. 1 | Presumptive taxation for business | Drafting Simplification | Official Gazette | medium | 25 Sept 26 | Auto | |
| 44ADA | 58(2), Table Sl. 3 | Presumptive taxation for professionals | Drafting Simplification | Official Gazette | medium | 25 Sept 26 | Auto | |
| 44AE | 58(2), Table Sl. 2 | Presumptive taxation for goods carriages | Drafting Simplification | Official Gazette | medium | 25 Sept 26 | Auto | |
| 45 | 67 | Capital gains — charging section | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 48 | 72 | Mode of computation of capital gains | Substantive Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 54 | 82 | Exemption on sale of residential house — reinvestment | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 54EC | 85 | Exemption on LTCG invested in specified bonds | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 54F | 86 | Exemption on LTCG reinvested in residential house (non-residential asset) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 111A | 196 | Tax on short-term capital gains (listed equity) | Substantive Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 112A | 198 | Tax on long-term capital gains (listed equity) | Substantive Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80C | 123 read with Schedule XV | Deduction for investments — PPF, ELSS, LIC, NSC, etc. | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 80CCD | 124 | Deduction for employer/employee contribution to NPS | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80D | 126 | Deduction for health insurance premium | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 80DD | 127 | Deduction for maintenance of dependant with disability | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80DDB | 128 | Deduction for medical treatment of specified diseases | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80E | 129 | Deduction for interest on education loan | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80G | 133 | Deduction for donations to charitable institutions | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80GGC | 137 | Deduction for contributions to political parties | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80TTA / 80TTB | 153 | Deduction for interest on savings deposits | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80U | 154 | Deduction for person with disability | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 87A | 156 | Rebate for individuals | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 115BAC | 202 | New tax regime (default regime) | Substantive Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 192 | 392 | TDS on salary | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194A | 393(1) Table Sl. 5(ii)/(iii) | TDS on interest other than securities | Drafting Simplification | Income Tax Department Portal | medium | 25 Sept 26 | Auto | |
| 194C | 393 | TDS on payments to contractors | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 194J | 393(1) Table Sl. 6(iii) | TDS on professional/technical fees | Drafting Simplification | Income Tax Department Portal | medium | 25 Sept 26 | Auto | |
| 197A (Forms 15G/15H) | 393 | Declaration for receipt of income without TDS | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 206C | 394 | Tax collected at source (TCS) | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 139 | 263 | Return of income | Procedural Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 139A | 262 | Permanent Account Number (PAN) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 140A | 266 | Self-assessment tax | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 143 | 270–273 | Assessment procedure | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 147 | 279 | Reassessment — income escaping assessment | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 270A | 439 | Penalty for under-reporting and misreporting of income | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 246A | 357 | Appeal to CIT(Appeals) / Commissioner (Appeals) | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 253 | 362 | Appeal to ITAT | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 260A | 365 | Appeal to High Court | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 263 | 377 | Revision by CIT — orders prejudicial to revenue | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 92–92F | 161–173 | Transfer pricing | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 95–102 | 178–184 | General Anti-Avoidance Rules (GAAR) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 132 | 247 | Search and seizure | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 56 | 92 | Income from other sources | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 70 | 108 | Set-off of loss from one source against income from another (same head) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 71 | 109 | Inter-head set-off of losses | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 74 | 111 | Carry forward of capital losses | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 208 | 404 | Advance tax — conditions for liability | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 234A | 423 | Interest for defaults in furnishing return of income | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 234B | 424 | Interest for defaults in payment of advance tax | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 234C | 425 | Interest for deferment of advance tax | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 234F | 428(a) | Fee for default in furnishing return of income | Substantive Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 15CA / 15CB | Form 145 / Form 146 | Information and certificate for foreign remittances | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 10(1) | Schedule II, Sl. No. 1 | Agricultural income — exemption | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 10(10D) | Schedule II, Sl. No. 2 | Sum received under life insurance policy | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 10(5) | Schedule III, Sl. No. 8 | Leave travel concession (LTC/LTA) | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 10(16) | Schedule II, Sl. No. 9 | Scholarships — exemption | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 10(37) | Schedule III, Sl. No. 18 | Capital gains on compulsory acquisition of agricultural land | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 10AA | 144 | Special Economic Zone (SEZ) units — deduction | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 13A | 12 | Income of political parties — exemption | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 11–13 | 333–355 | Income of charitable/religious trusts and institutions | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 60 | 96 | Transfer of income without transfer of assets | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 64 | 99 | Income of spouse and minor child to be included | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 68 | 102 | Cash credits — unexplained | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 69 | 103 | Unexplained investments | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 69C | 105 | Unexplained expenditure | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 29–31 | 27–28 | Computation of PGBP — rent, repairs, insurance | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 35 | 45 | Expenditure on scientific research | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 35AD | 46 | Deduction for specified business — capital expenditure | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 35D | 44 | Amortisation of preliminary expenses | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 36 | 29–32 | Other deductions from PGBP | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 37 | 34 | General deduction — business expenditure | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 40 | 35 | Amounts not deductible — disallowances | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 40A | 29, 32, 36 | Expenses not deductible in certain circumstances | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 44AA | 62 | Maintenance of books of account | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 46 | 68 | Capital gains on distribution of assets in liquidation | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 47 | 70 | Transactions not regarded as transfer | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 50C | 78 | Stamp duty value as full value of consideration — immovable property | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 54B | 83 | Capital gains on transfer of agricultural land — reinvestment | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 54D | 84 | Capital gains on compulsory acquisition of land/building | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 54G | 87 | Exemption on shifting of industrial undertaking from urban area | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 55 | 90 | Cost of acquisition and cost of improvement — definitions | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 50B | 77 | Capital gains on slump sale | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 112 | 197 | Tax on long-term capital gains (general) | Substantive Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 57 | 93 | Deductions from income from other sources | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 71B | 110 | Carry forward of house property loss | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 72 | 112 | Carry forward of business losses | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 72A | 116 | Carry forward of losses in amalgamation/demerger | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 79 | 119 | Carry forward of losses — change in shareholding | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80EE | 130 | Deduction for interest on home loan (first-time buyers) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80EEB | 132 | Deduction for purchase of electric vehicle | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80GG | 134 | Deduction for rent paid (no HRA from employer) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80GGA | 135 | Deduction for donations to scientific research/rural development | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80-IA | 138 | Deduction for infrastructure development undertakings | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80JJAA | 146 | Deduction for additional employee cost | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 80P | 149 | Deduction for income of co-operative societies | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 89 | 157 | Relief for salary paid in arrears or advance | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 90/90A | 159 | Double Taxation Avoidance Agreement (DTAA) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 91 | 160 | Unilateral relief — countries with no DTAA | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 115JB | 206 | Minimum Alternate Tax (MAT) | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 115BA | 199 | Tax on certain manufacturing domestic companies | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 115BAA | 200 | Tax on income of certain domestic companies — 22% regime | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 115BAB | 201 | Tax on new manufacturing domestic companies — 15% regime | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 115BAD | 203 | Tax on certain resident co-operative societies | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 115BBE | 195 | Tax on unexplained income (sections 68–69D) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 193 | 393 | TDS on interest on securities | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194 | 393 | TDS on dividends | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194B | 393 | TDS on winnings from lottery, puzzles, gambling | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194D | 393 | TDS on insurance commission | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194H | 393 | TDS on commission or brokerage | Substantive Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194-I | 393(1) Table Sl. 2(ii) | TDS on rent | Drafting Simplification | Income Tax Department Portal | medium | 25 Sept 26 | Auto | |
| 194-IA | 393 | TDS on transfer of immovable property | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194K | 393 | TDS on mutual fund income | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194LA | 393 | TDS on compensation for compulsory acquisition of immovable property | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194O | 393 | TDS on e-commerce payments | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194S | 393 | TDS on virtual digital assets (crypto) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 194T (new in FA 2025) | 393 | TDS on payments to partners of firms | Substantive Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 195 | 393 | TDS on payments to non-residents | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 197 | 395(1) | Certificate for lower/nil TDS deduction | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 211 | 408 | Advance tax — instalments and due dates | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 234D | 426 | Interest on excess refund | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 234E | 427 | Fee for default in furnishing TDS/TCS statements | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 237 | 431 | Refunds | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 244A | 437 | Interest on refunds | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 270AA | 440 | Immunity from penalty — voluntary disclosure | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 271A | 441 | Penalty for failure to maintain books of account | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 271B | 446 | Penalty for failure to get accounts audited | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 271C | 448 | Penalty for failure to deduct TDS | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 271AAD | 444 | Penalty for false entry in books of account | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 276B | 476 | Prosecution for failure to pay TDS to government | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 276C | 478 | Prosecution for wilful attempt to evade tax | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 277 | 482 | Prosecution for false statement in verification | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 220 | 411 | When tax payable and when assessee deemed in default | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 226 | 416 | Other modes of recovery — garnishee, attachment | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 119 | 239 | Instructions to subordinate authorities (CBDT circulars) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 131 | 246 | Power regarding discovery, production of evidence | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 133A | 253 | Power of survey | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 140B | 267 | Tax on updated returns | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 142 | 268 | Inquiry before assessment | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 144C | 275 | Dispute Resolution Panel (DRP) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 145 | 276 | Method of accounting | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 148 | 280 | Issue of notice for reassessment | No Material Change | Official Gazette | medium | 25 Sept 26 | Auto | |
| 149 | 282 | Time limit for reassessment notice | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 154 | 287 | Rectification of mistake | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 264 | 378 | Revision of other orders — by CIT | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 269SS | 185 | Mode of accepting loans/deposits — cash restriction | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 269ST | 186 | Mode of undertaking transactions — Rs. 2 lakh cash limit | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 269T | 188–189 | Mode of repayment of loans/deposits | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 94B | 177 | Limitation on interest deduction (thin capitalisation) | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 245Q | 383 | Application for advance ruling | Procedural Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 245MA | 379 | Dispute Resolution Committee | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 14A | 14 | Expenditure in relation to exempt income — not deductible | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 9 | 9 | Income deemed to accrue or arise in India | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 7 | 7(1) | Income deemed to be received | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 115A | 207 | Tax on dividends, royalty, FTS — foreign companies | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 144B | 273 | Faceless assessment | Drafting Simplification | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| N/A (new provision) | 536 | Savings clause — transitional provisions | Transition Issue | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 14 | 13 | Heads of income | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 167A | 324 | Charge of tax in case of a firm | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 159 | 302 | Legal representatives | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 170 | 313 | Succession to business otherwise than on death | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto | |
| 179 | 323 | Liability of directors of private company in liquidation | No Material Change | Department Navigator PDF | high | 21 Aug 25 | Auto |