Home / Provisions
The provisions, one at a time.
A reference page for each provision that governs search assessments and direct tax litigation — what it does, the threshold questions it raises, the disputes that recur under it, and where it now sits after the Income-tax Act, 2025.
Two Acts are now in play.
Which one governs your matter
The Income-tax Act, 2025 commenced on 1 April 2026. But section 536(2)(c) preserves the Income-tax Act, 1961 for any proceeding — expressly including appeals, whether pending or initiated afterwards — in respect of a tax year beginning before that date. Litigation on earlier years therefore continues to run on the 1961 Act and its numbering. Each page below gives both.
Reference
1961 to 2025 — the section concordance
A verified old-to-new mapping, checked against the Act as enacted and as amended by the Finance Act 2026 — including the sub-section mappings the official CBDT utility does not give.
Open the concordanceTool
Search the mappings — sections, rules and forms
140 verified mappings you can search by old number or new, across the Act, the Rules and the Forms. Deep-linkable, and readable without JavaScript.
Open the toolSearch and seizure
Search assessments
Assessment and estimation
Appellate practice
Marked Live where the provision is currently operative, and Historic where it no longer applies to new matters but continues to govern pending proceedings and appeals. Section numbers were verified against the bare Acts in August 2026.