The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026 and renumbered almost every provision. Here are the corresponding sections for provisions commonly seen in notices, assessments and appeals.
| Provision | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Unexplained cash credits, investments, money, expenditure | 68, 69, 69A, 69C, 69D | 102, 103, 104, 105, 106 |
| Tax on income u/s 68 to 69D | 115BBE | 195 |
| Search and seizure | 132 | 247 |
| Power to call for information | 133(6) | 252 |
| Survey | 133A | 253 |
| Return of income | 139 | 263 |
| Self-assessment tax | 140A | 266 |
| Inquiry before assessment | 142(1) | 268 |
| Processing of return, scrutiny notice and assessment | 143 | 270 |
| Best judgment assessment | 144 | 271 |
| Faceless assessment | 144B | 273 |
| Income escaping assessment | 147 | 279 |
| Notice for reassessment | 148 | 280 |
| Procedure before issuing reassessment notice | 148A | 281 |
| Time limit for reassessment notices | 149 | 282 |
| Search assessments | 153A / 153C | No direct equivalent (block assessment) |
| Block assessment | 158B | 301 |
| Rectification of mistake | 154 | 287 |
| Notice of demand | 156 | 289 |
| Stay and recovery of demand | 220 | 411 |
| Set off and withholding of refunds | 245 | 438 |
| Appeal to Commissioner (Appeals) | 246A | 357 |
| Time limit for first appeal, condonation | 249 | 358 |
| Procedure in first appeal | 250 | 359 |
| Appeal to Appellate Tribunal | 253 | 362 |
| Orders of the Tribunal | 254 | 363 |
| Appeal to High Court | 260A | 365 |
| Revision by Principal Commissioner | 263 | 377 |
| Revision on application | 264 | 378 |
| Penalty for under-reporting and misreporting | 270A | 439 |
| Immunity from penalty | 270AA | 440 |
| Penalty on income u/s 68 to 69D | 271AAC | Not carried into the 2025 Act |
| Interest u/s 234A, 234B, 234C | 234A / 234B / 234C | 423 / 424 / 425 |
| Authorised representative | 288 | 515 |
Which Act applies to my notice?
The 2025 Act applies from 1 April 2026, starting with tax year 2026-27. For earlier years (up to assessment year 2026-27), the 1961 Act generally continues to apply through the savings provisions in Section 536 of the 2025 Act, so a notice issued after 1 April 2026 can still be under the 1961 Act. Which Act applies depends on the year and the type of proceeding, not only on the date of the notice. Always check the date of issue and the Act mentioned in the notice heading.
On our Income Tax pages, the 2025 Act section is shown next to each 1961 Act section automatically. Use the switch at the top of those pages to hide or show them.
Section correspondence is for quick reference, based on the Income Tax Department’s mapping. Sub-sections and the scope of a provision may differ between the two Acts; verify against the official utility before relying on it.
Official sources
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
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