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1961 to 2025, section by section.
A verified mapping of the provisions that matter in direct tax litigation — checked against the Act as enacted and as amended by the Finance Act 2026.
Before you use any mapping table
Two things matter more than the numbers. First, CBDT publishes an official mapping utility, and it should be your primary source — it covers Acts, Rules and Forms, and is built on the Act as enacted. Second, and more importantly: by section 536(2)(c) of the Income-tax Act, 2025, the 1961 Act continues to govern every proceeding for a tax year beginning before 1 April 2026, including appeals filed after that date. For everything currently in litigation you still plead the old numbering. This table is prospective.
Check the table you are using.
Where the errors come from
Many concordances published online were built from the February 2025 Bill or the Select Committee draft rather than from the Act as enacted and as amended by the Finance Act 2026. Most section numbers survived into the Act unchanged, but headings, sub-section numbering and several rates did not: section 280’s heading and its clause (1)(c) were changed, and the rate in section 195 was cut from 60 to 30 per cent by the Finance Act 2026. A table that has not been checked against the amended Act will carry those errors. Every number on this page has been.
What this page adds
The official utility maps at section level only. In litigation the sub-section is usually the point — it is s.132(4) that matters, not s.132; s.145(3), not s.145; s.250(5), not s.250. The sub-section mappings below were derived by reading the enacted text of each provision, and are marked accordingly.
Search and seizure
| Income-tax Act, 1961 | Income-tax Act, 2025 | Note |
|---|---|---|
| s.132 — search and seizure | s.247 | Extends expressly to computer systems and virtual digital space |
| s.132(4) — statement on oath | s.247(6) | Sub-section mapping, read from the enacted text |
| s.132A — requisition | s.248 | |
| s.132B — application of seized assets | s.250 | |
| s.133 — power to call for information | s.252 | |
| s.133A — survey | s.253 | Note the collision: s.253 of the old Act was the ITAT appeal provision |
| s.153A, 153B, 153C, 153D | No equivalent | The utility returns no result for all four. See block assessment below |
Block assessment — the replacement for 153A
Sections 292 to 301 apply to searches initiated on or after 1 April 2026 (s.292(1)). Searches from 1 September 2024 to 31 March 2026 remain under Chapter XIV-B of the 1961 Act, sections 158BA to 158BI, preserved by section 536(2).
| Function | Income-tax Act, 2025 | From |
|---|---|---|
| Assessment of undisclosed income of the block period | s.292 | ex-s.158BA |
| Rate on block-period undisclosed income — 60% | s.192 | ex-s.113 |
| Computation | s.293 | ex-s.158BB |
| Procedure | s.294 | ex-s.158BC |
| Undisclosed income of any other person | s.295 | ex-s.158BD — the functional successor to s.153C |
| Time limit for completion | s.296 | |
| Prior approval of the block order | s.299(2) | the successor to s.153D |
| Penalty — 50% of tax on undisclosed income | s.298(2) | replaces s.271AAB, which has no equivalent |
| Definitions: block period, undisclosed income | s.301 |
Assessment and estimation
| Income-tax Act, 1961 | Income-tax Act, 2025 | Note |
|---|---|---|
| s.143(1) — processing | s.270(1) | |
| s.143(2) — scrutiny notice | s.270(8) | time limit at s.270(9) |
| s.143(3) — scrutiny assessment | s.270(10) | Sub-section mapping |
| s.144 — best judgment | s.271 | |
| s.145(3) — rejection of books | s.276(3) | expressly routes to assessment under s.271 |
| s.115BBE — tax on unexplained income | s.195 | Rate cut to 30% by the Finance Act 2026 — see below |
| s.68 — unexplained credits | s.102 | |
| s.69 — unexplained investment | s.103 | |
| s.69A — unexplained money or asset | s.104 | "asset" now expressly includes virtual digital assets |
| s.69B — amounts exceeding those recorded | ss.103 and 104 | No standalone successor — absorbed into both |
| s.69C — unexplained expenditure | s.105 | |
| s.69D — hundi borrowings | s.106 |
A rate change riding along with the renumbering
Section 195 of the 2025 Act was amended by the Finance Act 2026 to substitute 30 per cent for 60 per cent. That is a substantive reduction, not a renumbering, and it takes effect for tax year 2026-27. For every earlier year — which is to say for everything currently under assessment or appeal — section 115BBE continues to apply: at 60 per cent from assessment year 2017-18, and at 30 per cent for assessment years 2013-14 to 2016-17. Do not let a concordance obscure that this is a change in the law, not just in the number.
Reassessment
| Income-tax Act, 1961 | Income-tax Act, 2025 | Note |
|---|---|---|
| s.147 — income escaping assessment | s.279 | |
| s.148 — notice | s.280 | s.280(1)(c) substituted by the Finance Act 2026 w.e.f. 1 April 2026 — reply period not less than 30 days and not more than 3 months from the end of the month of the notice |
| s.148A — procedure before notice | s.281 | |
| s.151 — sanction of specified authority | s.284 |
Appeals and revision
| Income-tax Act, 1961 | Income-tax Act, 2025 | Note |
|---|---|---|
| s.246 — appealable orders, JCIT(A) | s.356 | |
| s.246A — appealable orders, CIT(A) | s.357 | 246A maps to 357 alone; s.356 is the successor of s.246 |
| s.249 — form, limitation, fee | s.358 | 30 days and the fee slabs are unchanged |
| s.250 — procedure in appeal | s.359 | |
| s.250(5) — additional grounds | s.359(3)(c) | Not s.359(5), which is the one-year disposal timeline |
| s.251 — powers of CIT(A) | s.360 | the old Explanation to s.251 becomes s.360(3) |
| s.253 — appeal to the Tribunal | s.362 | two months from month-end, unchanged |
| s.254(1) — orders of the Tribunal | s.363(1) | |
| s.254(2) — rectification by the Tribunal | s.363(2) | fee of ₹50 at s.363(4) |
| s.254(2A) — stay by the Tribunal | s.363(6)–(8) | 180 days on 20% deposit or equivalent security; extension under (7), aggregate capped at 365 days; stay stands vacated under (8) |
| s.260A — appeal to the High Court | s.365 | 120 days from receipt, unchanged |
| s.261 — appeal to the Supreme Court | s.367 | s.366 is the separate High Court bench provision |
| s.263 — revision prejudicial to revenue | s.377 | |
| s.264 — revision in favour of the assessee | s.378 |
Penalty, recovery and rectification
| Income-tax Act, 1961 | Income-tax Act, 2025 | Note |
|---|---|---|
| s.154 — rectification | s.287 | four years from the end of the financial year of the order (s.287(8)); no condonation power |
| s.156 — notice of demand | s.289 | |
| s.220(6) — stay of demand | s.411(12) | Sub-section mapping. The 20% deposit norm is administrative (CBDT O.M. of 31 July 2017), not in the section |
| s.245 — set off and withholding of refunds | s.438 | |
| s.270A — under-reporting and misreporting | s.439 | |
| s.270AA — immunity | s.440 | |
| s.271AAB — penalty in search cases | No equivalent | block penalty at s.298(2) |
| s.271D — contravention of s.269SS | s.450 | s.269SS becomes s.185 |
| s.271E — contravention of s.269T | s.453 | s.269T becomes s.188 |
| s.273B — reasonable cause | s.470 | covers ss.450 and 453 |
Property and capital gains
| Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|
| s.43CA — transfer of assets other than capital assets | s.53 |
| s.50C — full value of consideration, land and building | s.78 |
| s.56(2)(x) — receipt without or for inadequate consideration | s.92(2)(m) |
| s.54 — residential house | s.82 |
| s.54F — investment in residential house | s.86 |
The provision that matters most
Section 536(2)(c), in full.
the provisions of the repealed Income-tax Act shall continue to apply to any proceeding pending on the date of commencement of this Act and to any proceedings initiated on or after the 1st April, 2026 (including notices, assessment, reassessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning before the 1st April, 2026 and such proceedings shall be carried out as per the procedure specified in the repealed Income-tax Act;
Read that list again: notices, assessment, reassessment, recomputation, rectification, penalty, reference, revision and appeals. It is exhaustive of what a litigation practice does. For every tax year beginning before 1 April 2026 — and a tax year is the financial year, so that includes the year beginning 1 April 2025 — you continue to plead s.153D, s.250(5), s.145(3), s.271AAB and the rest.
The concordance above therefore describes the law that will apply to matters arising from tax year 2026-27 onward. It is not a translation guide for your current files.
How this page was checked
Section-level mappings were verified against the CBDT mapping utility. Sub-section mappings — s.247(6), s.270(10), s.276(3), s.299(2), s.298(2), s.359(3)(c), s.360(3), s.363(2) and (6), s.411(12), s.92(2)(m) — are not in that utility and were derived by reading the enacted text of each section in the consolidated Act as amended by the Finance Act 2026. Verified August 2026. Where you are relying on a mapping for a filing, check it against the official utility yourself.