# SectionMap

> CA-reviewed reference tool to compare the Income Tax Act, 2025 with the Income Tax Act, 1961. Search sections, trace changes, check which Act applies, and review forms and chapter mappings.

SectionMap helps tax professionals, advisors and taxpayers navigate India's transition from the Income Tax Act, 1961 to the Income Tax Act, 2025 (effective 1 April 2026). All mappings are sourced from the official Income Tax Department publications.

## Pages

- [Home](/): Search sections and quickly compare ITA 1961 with ITA 2025.
- [Search Sections](/compare): Side-by-side comparison of any section with change verdict and notes.
- [Applicability](/transition): Which law applies — covering 10 CBDT transition categories (TDS, returns, reassessment, appeals, NRI provisions, penalties, etc.).
- [Chapter Map](/chapters): How chapters of ITA 1961 map to chapters of ITA 2025.
- [Forms Impact](/forms): Old-to-new mapping for the 190 forms under Income-tax Rules, 2026.
- [Section Reference Hub](/sections): Deep-dive pages for the most-searched sections of ITA 1961, each mapped to ITA 2025.
- [ITR Form & Filing Finder](/finance-tools/itr-form-filing-details-finder): Find the correct ITR form and get a personalised pre-filing checklist.
- [ITR Finder — Company](/finance-tools/itr-finder/company): ITR guidance for companies.
- [ITR Finder — Firm](/finance-tools/itr-finder/firm): ITR guidance for firms / LLPs.
- [ITR Finder — Trust](/finance-tools/itr-finder/trust): ITR guidance for trusts.

## Section reference pages

- [Section 80C — Investment-linked deductions](/sections/80c)
- [Section 80D — Health insurance premium](/sections/80d)
- [Section 115BAC — Default new tax regime](/sections/115bac)
- [Section 44AD — Presumptive taxation for small businesses](/sections/44ad)
- [Section 44ADA — Presumptive taxation for professionals](/sections/44ada)
- [Section 44AB — Tax audit thresholds](/sections/44ab)
- [Section 194C — TDS on payments to contractors](/sections/194c)
- [Section 194J — TDS on professional and technical fees](/sections/194j)
- [Section 54 — Capital gains exemption on residential house](/sections/54)
- [Section 43B(h) — Disallowance of late payments to MSMEs](/sections/43bh)

## Optional

- [Source Audit](/audit): Internal dashboard of source verification status for every section mapping.