Section Mapping explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
This cheat sheet maps the most-used Income-tax Act, 1961 sections — charge, residence, the five heads, key deductions and TDS — to their successor provisions in the Income-tax Act, 2025. Where a new clause number is still settling, the provision is described by function rather than a possibly-wrong precise number.
Overview
The single biggest day-to-day friction after the 2025 Act is that familiar section numbers have moved. Practitioners who have said "80C" or "section 6" for years now need a translation aid. This cheat sheet groups the high-frequency provisions so you can find the 2025-Act equivalent quickly.
What the Old Act Said
The 1961 Act placed definitions in section 2, the charge in section 4, residence in section 6, scope of total income in section 5, the heads in section 14, salary in 15-17, house property in 22-27, business/profession in 28-44, capital gains in 45-55, other sources in 56-59, deductions in 80C-80U, and TDS/TCS in 190-206CCA. Everyone learned these landmarks by heart.
What the New Act 2025 Changes
The 2025 Act keeps the same logical order — charge, residence, heads, computation, deductions, machinery — but re-numbers and consolidates. Much detail moves into schedules and tables. The mapping below is a working guide; always confirm the exact current clause against the official mapping before quoting it in a filing or opinion.
Old → New Mapping
| 1961 Act | Subject | 2025 Act position |
|---|---|---|
| s.2 | Definitions | Consolidated definitions clause |
| s.4 | Charge of income-tax | Charging provision (retained) |
| s.5 | Scope of total income | Scope provision (retained) |
| s.6 | Residence | Re-drafted residence rules |
| s.14–17 | Heads / Salary | Heads clause + salary computation |
| s.22–27 | House property | House-property computation |
| s.28–44 | Business/Profession | Business-income computation |
| s.44AD/44ADA/44AE | Presumptive | Presumptive-taxation provisions |
| s.45–55 | Capital gains | Capital-gains computation |
| s.56–59 | Other sources | Other-sources computation |
| s.80C–80U | Deductions | Consolidated deductions chapter |
| s.139 | Return of income | Return-filing provision |
| s.190–206CCA | TDS/TCS | Re-grouped withholding-tax code |
Treat every "2025 Act position" above as the functional successor. Where the official number is not yet certain to you, cite the provision by what it does and note the old section it replaces.
Practical Impact / Examples
Drafting a computation for a client with ₹1,50,000 of eligible savings, you still claim the 80C-type deduction — just under its new consolidated clause. A residence question for someone in India 190 days still runs through the re-drafted successor to section 6. The math is identical; only the citation changes.
Transition Tips
- Pin this cheat sheet inside your working-paper template.
- Cross-check any number you quote in a return or notice against the official mapping.
- Keep old section numbers on legacy-year files to match older notices.
- Re-train juniors on the new landmarks early to avoid mis-citations.