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

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s. 44AAs. 62·Maintenance of books of account

No Material Change

What this means for you

This is only a renumbering — Section 44AA of ITA 1961 is now Section 62 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.

Renumbering only

Relevant for:Tax Professionals

ITA 1961 — Section 44AA

Verified

Section 44AA: Persons carrying on business/profession to maintain books of account if income exceeds Rs. 2.5 lakh or turnover exceeds Rs. 25 lakh.

ITA 2025 — Section 62

Verified

Section 62: Maintenance of accounts by certain persons. Same thresholds.

What Changed

AI Summary

Renumbered from 44AA to 62. No change.

Verdict

Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.

ITA 2025 — Section 62Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Verified 21 Aug 2025High confidenceView source