The default tax regime for individuals lives in section 115BAC today. Under the Income-tax Act, 2025 it is section 202, and all the concessional regimes sit together in sections 199 to 205.
Quick answer: the mapping
| Income-tax Act, 1961 | Subject | Income-tax Act, 2025 |
|---|---|---|
| 115BAC | New tax regime for individuals and HUFs | 202 |
| 115BA | Certain manufacturing domestic companies | 199 |
| 115BAA | Certain domestic companies (22% regime) | 200 |
| 115BAB | New manufacturing domestic companies | 201 |
| 115BAD | Certain resident co-operative societies | 203 |
| 115BAE | New manufacturing co-operative societies | 204 |
| 115JB / 115JC | MAT and AMT | 206 |
The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and takes effect from 1 April 2026. The Income-tax Act, 1961 continues to govern every tax year up to 31 March 2026, and all assessments, appeals, penalties and prosecutions relating to those years are completed under the old Act by virtue of the repeal and savings provision in section 536. The mapping on this page is drawn from the section-wise concordance published with the Act, including the corrigenda notified in the Gazette on 3 September 2025.
What the 1961 provision did
Section 115BAC of the Income-tax Act, 1961 provided the concessional slab regime for individuals, HUFs, AOPs, BOIs and artificial juridical persons, available on giving up most Chapter VI-A deductions and several exemptions. It became the default regime from assessment year 2024-25.
Where it sits in the Income-tax Act, 2025
Section 202 of the Income-tax Act, 2025 is headed “New tax regime for individuals, Hindu undivided family and others”. It sits in Chapter XIII with the company and co-operative society regimes, and section 205 carries the conditions common to the company and co-operative regimes.
What actually changed
- All the concessional regimes are neighbours now. Sections 199 to 204 carry 115BA, 115BAA, 115BAB, 115BAD and 115BAE, with section 205 holding their common conditions.
- MAT and AMT collapse into one section. Section 206 absorbs sections 115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE and 115JF.
- The deduction restriction now points to Chapter VIII. Because Chapter VI-A became Chapter VIII, section 202 restricts deductions by reference to the new chapter and section numbers.
- Special rates are consolidated too. Section 194 carries sections 115B, 115BB, 115BBF, 115BBG, 115BBH and 115BBJ, which includes the virtual digital asset rate.
What to do about it
- Update regime-comparison worksheets to refer to section 202 and to Chapter VIII deduction numbers.
- Where a client opts out, check the mechanics in section 202 itself rather than assuming the section 115BAC procedure was copied.
- Company clients on the 22% regime should note section 200 and the common conditions in section 205.
The sections around it in the new Act
Renumbering is easier to absorb in context. The table below lists the neighbouring provisions of the Income-tax Act, 2025 with the 1961 sections each of them carries forward, so you can see where this provision sits and what moved with it.
| New section (2025) | Provision | Corresponding 1961 section(s) |
|---|---|---|
| 199 | Tax on income of certain manufacturing domestic companies | 115BA |
| 200 | Tax on income of certain domestic companies | 115BAA |
| 201 | Tax on income of new manufacturing domestic companies | 115BAB |
| 202 | New tax regime for individuals, Hindu undivided family and others | 115BAC |
| 203 | Tax on income of certain resident co-operative societies | 115BAD |
| 204 | Tax on income of certain new manufacturing co- operative societies | 115BAE |
| 205 | Conditions for tax on income of certain companies and cooperative societies | 115BA, 115BAA, 115BAB, 115BAD, 115BAE |
| 206 | Special provisions relating to Minimum Alternate Tax and Alternate Minimum Tax | 115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE, 115JF |
How to read a section mapping
- A corresponding section is not always an identical section. Where several 1961 sections map to one new section, conditions that used to sit apart are now read together.
- Where one 1961 section maps to several new sections, the old provision was split, and each new section carries only part of what you used to cite.
- Some new sections have no 1961 equivalent at all — the registered non-profit code in sections 332 to 355 is the largest example.
- Always cite by year. The Act that applies is decided by the tax year in question, not by the date you are writing on.
This page is a structural mapping guide, not tax advice. A corresponding section is not always an identical section — several provisions were merged, split or re-worded when they were carried over. Always read the actual text of the new section before relying on it, and check for later amendments, rules and CBDT notifications.