The Income-tax Act 2025 has been in force since 1 April 2026, and with it came a full renumbering. Section 80C is gone as a label; so are 139, 143, 148 and the entire 194 TDS family. If a notice or portal screen is quoting a section you have never seen, this page is the translation table. We covered the bigger picture in our guide to the new Act; this one is purely the section map.
Why the numbers changed at all
The 2025 Act was a rewrite, not an amendment. Sixty-four years of insertions had left the 1961 Act with section numbers like 115BAC and 194-O, so the drafters consolidated scattered provisions into single sections and renumbered everything in a clean sequence. The vocabulary changed too: the previous year and assessment year pair has been replaced by a single “tax year”. Most rules carried over with their substance intact — what moved is the address, not the law.
The converter table
These are the sections our clients quote most. The middle column tells you what the provision does, so you can find it even if you only remember the topic.
| 1961 Act | What it covers | 2025 Act |
|---|---|---|
| 139(1) | Who must file a return, and by when | 263(1) |
| 139(4) / 139(5) | Belated and revised returns | 263(4) / 263(5) |
| 143(1) | Intimation after return processing | 270(1) |
| 143(2) | Scrutiny notice | 270(8) |
| 44AD / 44ADA / 44AE | Presumptive taxation | 58 |
| 44AB | Tax audit | 63 |
| 80C | Investment deductions (LIC, PPF, ELSS) | 123 (with Schedule XV) |
| 80D and other 80-series | Health insurance and remaining deductions | Now under the new deductions chapter, near section 123 |
| 87A | Rebate for lower incomes | 156 |
| 115BAC | New-regime tax rates | 202 |
| 147 / 148 / 148A / 149 | Reassessment: escape, notice, show-cause, time limits | 279 / 280 / 281 / 282 |
| 192 | TDS on salary | Now under the consolidated TDS chapter |
| 194A, 194C, 194I, 194J and the rest of the 194 family | Non-salary TDS (interest, contractors, rent, professionals) | 393 — one section, tabular, with payment codes |
| 234A / 234B / 234C | Interest: late filing, advance-tax shortfall, deferment | 423 / 424 / 425 |
| 234F | Late-filing fee | 428(b) |
Two rows deserve a note. Section 393 is the biggest structural change: instead of memorising a dozen 194-series sections, deductors now work from one table inside a single section, with numeric payment codes used on challans and TDS returns. And section 123 works with Schedule XV, which lists the eligible 80C-style investments in one place — same ₹1.5 lakh limit, old regime only.
Why your notices now cite new sections
From 1 April 2026, the department's systems generate everything under the 2025 Act. A summary-processing intimation for a return filed this year will say 270(1), not 143(1); a scrutiny notice will say 270(8). TDS returns for FY 2026-27 payments move to the new section 393 payment codes in place of the old 194-series labels, so check the current return utility before filing. If a client forwards you a notice quoting an unfamiliar number, the first step is simply to translate it with the table above; nine times out of ten the underlying provision is one you already know. Our walkthrough of the 143(1)-style intimation still applies — only the label has changed.
The transition rule: old proceedings, old Act
This is the part people get wrong. From 1 April 2026 the department's systems, filings and fees run under the 2025 Act — which is why this season's intimations and late-filing fees already cite 270(1) and 428(b), even for tax year 2025-26 returns. What the new Act's savings provisions preserve is the old framework for proceedings already initiated: a reassessment notice issued under the old section 148 before 1 April 2026 continues under the 1961 Act until concluded, and the old references stay valid on those files. In practice you will live with both numbering systems for two or three years — old numbers on proceedings that began before April 2026, new numbers on everything since. Check the date on a notice, not just the section, before you decide which rulebook applies.
How we can help
We reply to income-tax and GST notices for 300+ retainer clients, and since April we have been translating and responding to new-format notices weekly. If you have received one quoting a section you cannot place, send it across — on retainer we respond within 48 hours, and our notice handling service covers drafting and filing the reply end to end. Filing season is also live: business and professional ITRs are due 31 August, and our ITR-3 filing service handles presumptive and books cases under the new section 58 and 63 regime.
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This article is general information, not tax advice. Section references are based on the Income-tax Act 2025 as in force on the date of publication; rules and numbers can change, so confirm specifics for your case before acting.