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Old section to new, in one search.
Type a section, rule or form number from the old law and see what it became — or type a new number and see where it came from. 140 verified mappings across the Income-tax Act, the Rules and the Forms.
Read this first
For anything currently in litigation, you still use the old numbering. Section 536(2)(c) of the Income-tax Act, 2025 preserves the 1961 Act for every proceeding — expressly including appeals, whether pending or filed after commencement — relating to a tax year beginning before 1 April 2026. This tool is for reading the new law, not for redrafting your current grounds.
63 mappings
Sections — 63 mappings
| Income-tax Act, 1961 | Income-tax Act, 2025 | Notes |
|---|---|---|
| 132Search and seizure | 247Search and seizure | Substantive changeExtends expressly to computer systems, which s.261 defines to include cloud servers and 'virtual digital space'; retention and copying rules move to s.251, non-disclosure of reasons to s.249 |
| 132(4)Examination on oath during search | 247(6)Examination on oath | Sub-section mapping, read from the enacted text |
| 132APowers to requisition | 248Powers to requisition | |
| 132BApplication of seized assets | 250Application of seized or requisitioned assets | |
| 133Power to call for information | 252Power to call for information | |
| 133APower of survey | 253Powers of survey | Note the collision — s.253 of the old Act was the Tribunal appeal provision |
| 153AAssessment in case of search | No equivalentNo equivalent | No equivalentApplies only to searches up to 31.03.2021; searches 1.4.2021-31.8.2024 fall under reassessment (s.147/148); searches 1.9.2024-31.3.2026 under Chapter XIV-B of the 1961 Act (ss.158BA-158BI), preserved by s.536(2); ss.292-301 of the 2025 Act apply to searches initiated on or after 1.4.2026 (s.292(1)) |
| 153BTime limit for search assessment | No equivalentNo equivalent | No equivalentSee s.296 for the block assessment time limit |
| 153CAssessment of any other person | No equivalentNo equivalent | No equivalentFunctional successor is s.295, undisclosed income of any other person |
| 153DPrior approval for search assessment | No equivalentNo equivalent | No equivalentSuccessor requirement is s.299(2), approval of the block order |
| 158BABlock assessment | 292Assessment of total undisclosed income | s.158BA governs searches initiated 1.9.2024-31.3.2026; s.292 governs searches initiated on or after 1.4.2026 |
| 158BBComputation of undisclosed income | 293Computation | |
| 158BCProcedure for block assessment | 294Procedure | Return within 60 days, extendable by 30; no revised return |
| 158BDUndisclosed income of any other person | 295Undisclosed income of any other person | The block-scheme counterpart of s.153C |
| 113Tax on block period income | 192Rate on block period undisclosed income | 60 per cent |
| 271AABPenalty in search cases | No equivalentNo equivalent | No equivalentBlock penalty is s.298(2) — 50 per cent of tax on undisclosed income |
| 143(1)Processing of return | 270(1)Processing | |
| 143(2)Scrutiny notice | 270(8)Notice for scrutiny | Time limit at s.270(9) |
| 143(3)Scrutiny assessment | 270(10)Assessment | Sub-section mapping |
| 144Best judgment assessment | 271Best judgment assessment | |
| 145(3)Rejection of books of account | 276(3)Method of accounting | Expressly routes to best judgment assessment under s.271 |
| 115BBETax on unexplained income | 195Tax on income referred to in ss.102-106 | Substantive changeRATE CUT — s.195 substitutes 30 per cent for 60 per cent by the Finance Act 2026 |
| 68Cash credits | 102Unexplained credits | |
| 69Unexplained investments | 103Unexplained investment | |
| 69AUnexplained money | 104Unexplained asset | Substantive changeAsset now expressly includes virtual digital assets |
| 69BAmounts exceeding those recorded | 103 and 104Absorbed into both | MergedNO standalone successor — do not map 1:1 |
| 69CUnexplained expenditure | 105Unexplained expenditure | |
| 69DHundi borrowings | 106Amount borrowed or repaid on hundi | |
| 147Income escaping assessment | 279Income escaping assessment | |
| 148Notice where income has escaped | 280Issue of notice where income has escaped assessment | Substantive changes.280(1)(c) substituted by the Finance Act 2026 w.e.f. 1.4.2026 — reply period not less than 30 days and not more than 3 months from the end of the month of the notice |
| 148AProcedure before issuing notice | 281Procedure before issuance of notice u/s 280 | |
| 151Sanction for issue of notice | 284Sanction for issue of notice | |
| 246Appealable orders before JCIT(A) | 356Appealable orders before JCIT(A) | |
| 246AAppealable orders before CIT(A) | 357Appealable orders before CIT(A) | 246A maps to 357 alone — s.356 is the successor of s.246 |
| 249Form of appeal and limitation | 358Form of appeal and limitation | 30 days and the fee slabs are unchanged |
| 250Procedure in appeal | 359Procedure in appeal | |
| 250(5)Admission of additional grounds | 359(3)(c)Additional grounds | NOT s.359(5), which is the one-year disposal timeline |
| 251Powers of CIT(A) | 360Powers of JCIT(A) or CIT(A) | The old Explanation to s.251 becomes s.360(3) |
| 253Appeals to the Tribunal | 362Appeals to Appellate Tribunal | Two months from the end of the month, unchanged |
| 254(1)Orders of the Tribunal | 363(1)Orders of Appellate Tribunal | |
| 254(2)Rectification by the Tribunal | 363(2)Rectification | Fee of Rs.50 at s.363(4) |
| 254(2A)Stay by the Tribunal | 363(6)-(8)Stay | 180 days on 20 per cent deposit or equivalent security; extension under (7), aggregate capped at 365 days; stay stands vacated under (8) |
| 260AAppeal to High Court | 365Appeal to High Court | 120 days from receipt, unchanged |
| 261Appeal to Supreme Court | 367Appeal to Supreme Court | s.366 is the separate High Court bench provision |
| 263Revision prejudicial to revenue | 377Revision of orders prejudicial to revenue | |
| 264Revision in favour of the assessee | 378Revision of other orders | |
| 154Rectification of mistake | 287Rectification of mistake | Four years from the end of the financial year of the order (s.287(8)); no condonation power |
| 156Notice of demand | 289Notice of demand | Its service starts the 30 days for a first appeal |
| 220(6)Stay of demand pending appeal | 411(12)Assessee not in default | Sub-section mapping. The 20 per cent deposit norm is administrative (CBDT O.M. of 31.07.2017), not in the section |
| 245Set off of refunds | 438Set off and withholding of refunds | |
| 270AUnder-reporting and misreporting | 439Penalty for under-reporting and misreporting | |
| 270AAImmunity from penalty | 440Immunity from imposition of penalty | |
| 271DPenalty for contravening s.269SS | 450Penalty re s.185 | s.269SS becomes s.185 |
| 271EPenalty for contravening s.269T | 453Penalty re s.188 | s.269T becomes s.188 |
| 273BReasonable cause | 470Penalty not to be imposed in certain cases | Covers ss.450 and 453 |
| 43CATransfer of assets other than capital assets | 53Full value of consideration for transfer of assets other than capital assets | |
| 50CFull value of consideration, land and building | 78Special provision for full value of consideration | |
| 56(2)(x)Receipt without or for inadequate consideration | 92(2)(m)Income from other sources | Sub-section mapping |
| 54Capital gain on residential house | 82Profit on sale of property used for residence | |
| 54FInvestment in residential house | 86Capital gains not charged on investment in house | |
| 14AExpenditure re exempt income | 14Income not forming part of total income and expenditure in relation to such income | s.14(2) prescribes the method — Rule 14 of the Rules, 2026 (ex-Rule 8D) |
| 269SSMode of taking loans and deposits | 185Mode of taking or accepting loans | |
| 269TMode of repayment | 188Mode of repayment |
Nothing matches that. Try a bare number — "153A", "46A", "35" — or a word from the title.
Rules — 35 mappings
| Income-tax Rules, 1962 | Income-tax Rules, 2026 | Notes |
|---|---|---|
| 45Form of appeal to CIT(A) | 167Form of appeal to JCIT(A) or CIT(A) | Under s.358 |
| 46AProduction of additional evidence before CIT(A) | 192Production of additional evidence | Under s.533(2)(x). Heavily litigated — the restriction on filing fresh evidence at first appeal |
| 47Form of appeal and cross-objections to ITAT | 193Appeal and cross-objections to Appellate Tribunal | Under s.362 |
| 112Search and seizure procedure | 148Search and seizure | Under s.247 |
| 112AInquiry under s.132 | No equivalentNo equivalent | No equivalentNot carried into the 2026 Rules. Never formally omitted from the 1962 Rules, but inoperative since s.132(5) was omitted by the Finance Act 2002 w.e.f. 1.6.2002 |
| 112BRelease of articles | No equivalentNo equivalent | No equivalentNot carried into the 2026 Rules. Never formally omitted from the 1962 Rules, but inoperative since s.132(5) was omitted by the Finance Act 2002 w.e.f. 1.6.2002 |
| 112CRelease of remaining assets | 152Release of remaining assets | Under s.250 |
| 112DRequisition of books | 151Requisition of books of account | Under s.248 |
| 13Requisition of services | 149Procedure to requisition services | Under s.247(5) and (9) — Rule 149 keeps both the requisition and the valuation-reference limbs of old Rule 13; Rule 150 succeeds Rule 13A |
| 13AValuation on search | 150Valuation | Under s.247(9) |
| 127Service of notice | 232Service of notice | Frequently in issue where limitation turns on service |
| 8DDisallowance under s.14A | 14Method for determining expenditure | |
| 11UAValuation of shares | 57Determination of fair market value | Merged11UA and 11UAA collapse into one Rule 57 |
| 11UAAFMV for s.50CA | 57Determination of fair market value | MergedMerged with 11UA |
| 128Foreign tax credit | 76Foreign tax credit | |
| 37BBInformation on payment to non-resident | 220Information for payment to non-resident | The Form 15CA/15CB rule |
| 114Application for PAN | 158Application for allotment of PAN | |
| 114BTransactions requiring PAN | 159Transactions where PAN is mandatory | |
| 114EStatement of financial transaction | 237Furnishing of statement of financial transaction | |
| 6DDCash payment exceptions | 26Cases where cash payment is allowed | |
| 12Return of income forms | 164Forms, eligibility and verification of return | |
| 10Income of non-residents | 9Determination of income of non-residents | |
| 10AExpressions used in ALP | 77Expressions used in ALP determination | |
| 10ABOther method for ALP | 78Other method for determining ALP | |
| 10BDetermination of ALP | 79Determination of ALP | Under s.165 |
| 10CMost appropriate method | 80Most appropriate method | |
| 10DTransfer pricing documentation | 84Information and documents | |
| 10EAccountant's report | 85Accountant's report | |
| 10FExpressions in advance pricing | 103Expressions used in advance pricing agreement | |
| 30Time and mode of TDS payment | 218Time and mode of payment | |
| 31TDS certificate | 215Certificate of deduction or collection | |
| 31AStatement of deduction | 219Statement of deduction or collection | |
| 2BBPrescribed allowances | 280Allowances | Substantive changeMoved to Schedule III, Table Sl. Nos. 12 and 13 |
| 3Valuation of perquisites | 15Valuation of perquisites | |
| —No predecessor | 176Procedure for faceless assessment | NewFlagged by CBDT as a NEW rule — faceless procedure previously sat in schemes and notifications, not the Rules. There is no faceless appeal rule in the mapping |
Nothing matches that. Try a bare number — "153A", "46A", "35" — or a word from the title.
Forms — 42 mappings
| Under the Rules, 1962 | Under the Rules, 2026 | Notes |
|---|---|---|
| 35Appeal to CIT(A) | 99Appeal to JCIT(A) or CIT(A) | |
| 36Appeal to the Tribunal | 115Appeal to Appellate Tribunal | |
| 36ACross-objections to the Tribunal | 116Memorandum of cross-objections | No fee payable |
| 34BCDispute Resolution Committee | 119Application to DRC | Under s.379 |
| 68Immunity under s.270AA | 161Application for immunity | Under s.440(2) |
| 71Application for credit of TDS | 102Application under s.288(1) | |
| 3CATax audit report, audited accounts | 26Audit report and statement of particulars | Merged3CA, 3CB and 3CD ALL collapse into a single Form 26 under s.63 |
| 3CBTax audit report, other cases | 26Audit report and statement of particulars | MergedMerged into Form 26 |
| 3CDStatement of particulars | 26Audit report and statement of particulars | MergedMerged into Form 26 |
| 3CEBTransfer pricing report | 48Accountant's report | Under s.172 |
| 10ATrust registration | 104Provisional registration or approval | |
| 10ABTrust registration | 105Registration of non-profit organisation | |
| 10BTrust audit report | 112Audit report | Merged10B and 10BB MERGE into one Form 112 under s.348 |
| 10BBTrust audit report | 112Audit report | MergedMerged into Form 112 |
| 10ERelief under s.89 | 39Relief under s.157(1) | |
| 10FNon-resident treaty information | 41Information under s.159(8) | |
| 15CARemittance information | 145Remittance information | |
| 15CBAccountant's certificate on remittance | 146Accountant's certificate | |
| 15GDeclaration for no TDS | 121Declaration under s.393(6) | Merged15G and 15H MERGE into one Form 121 |
| 15HDeclaration for no TDS, senior citizens | 121Declaration under s.393(6) | MergedMerged into Form 121 |
| 16TDS certificate, salary | 130Certificate under s.395 | |
| 16ATDS certificate, non-salary | 131Certificate under s.395(4) | |
| 24QTDS return, salary | 138Quarterly statement | |
| 26QTDS return, other than salary | 140Quarterly statement | |
| 27QTDS return, non-residents | 144Quarterly statement | |
| 27EQTCS quarterly statement | 143Quarterly statement of collection | |
| 27CDeclaration for no TCS | 127Declaration under s.394(2) | |
| 26ASAnnual tax statement | 168Annual Information Statement | |
| 29BMAT report | 66Book profit computation | |
| 29CAMT report | 67Adjusted total income | |
| 49APAN application | 93 and 94PAN application | SplitSPLITS into two — Form 93 (individuals who are citizens of India) and Form 94 (Indian companies and entities). Non-citizen and foreign-entity applications are Forms 95 and 96, successors of Form 49AA |
| 49BTAN application | 134 and 135TAN application | SplitSPLITS into two |
| 60Declaration without PAN | 97Declaration | |
| 61Statement of Form 60 | 98Statement | |
| 61AStatement of financial transactions | 165Statement of financial transactions | |
| 61BReportable account statement | 166Reportable account | Under s.508(1) |
| 34CAdvance ruling application | 120Application for advance ruling | Merged34C, 34D, 34DA, 34E and 34EA ALL merge into one Form 120 |
| 34DAdvance ruling application | 120Application for advance ruling | MergedMerged into Form 120 |
| 34EAdvance ruling application | 120Application for advance ruling | MergedMerged into Form 120 |
| 65Tonnage tax option | 80Application for tonnage tax | |
| ITR-1 to ITR-7Return of income | No equivalentNot covered | No equivalentNOT COVERED by CBDT's mapping dataset — there are no ITR entries at all. Check the e-filing portal for the current return forms |
| 10-IEAOpting out of the new regime | No equivalentNot covered | No equivalentNOT PRESENT in CBDT's dataset. Do not assume a successor — the new regime is now the default |
Nothing matches that. Try a bare number — "153A", "46A", "35" — or a word from the title.
Watch for
Merges break 1:1 thinking
Forms 3CA, 3CB and 3CD all collapse into a single Form 26. Forms 10B and 10BB become Form 112. Forms 15G and 15H become Form 121. Forms 34C, 34D, 34DA, 34E and 34EA all become Form 120. A reader assuming one-to-one will get these wrong.
Watch for
And some split
Form 49A becomes Forms 93 and 94 — individual citizens of India, and Indian companies and entities; the non-citizen and foreign-entity forms, 95 and 96, descend from Form 49AA. Form 49B becomes Forms 134 and 135. In the Act, section 69B has no standalone successor at all — it is absorbed into both section 103 and section 104.
Watch for
A rate cut hiding in a renumbering
Section 115BBE becomes section 195 — but section 195 substitutes 30 per cent for 60 per cent by the Finance Act 2026. That is a change in the law, not in the number, and a plain concordance conceals it.
Sources and limits
What this is, and is not.
CBDT publishes the official mapping utility, covering 1,368 section mappings, 363 rules and 212 forms. It is the authoritative source and should be your first stop for anything not listed here.
Why this page exists at all
The official utility loads its data into the page after it opens. That makes it invisible to search engines and to AI assistants, which read the page source and do not run the script. The practical consequence is visible in any search: the results are dominated by tables built from the February 2025 Bill or the Select Committee draft rather than the Act as enacted and as amended by the Finance Act 2026. Most section numbers survived into the Act, but headings, sub-section numbering and several rates did not — section 280’s heading and its clause (1)(c), and the rate in section 195, among them. A table that has not been checked against the amended Act will carry those errors.
This page is deliberately plain HTML for that reason. Every mapping is in the source, readable without JavaScript.
Scope
140 mappings, curated for direct tax litigation and assessment practice rather than copied wholesale. Sub-section mappings — s.132(4), s.145(3), s.250(5), s.220(6) and the rest — are not in the official utility, which maps at section level only; those were derived by reading the enacted text.
Verified August 2026 against CBDT's mapping dataset, the Income-tax Act, 2025 as amended by the Finance Act 2026, and the Income-tax Rules, 2026 as notified by Notification No. 22/2026 / G.S.R. 198(E) dated 20 March 2026. Given for reference and not as advice; check the official utility before relying on a mapping for a filing.