Income Tax Section Codes - Comparing old vs new Tax Act 2025

Comparison of most used section numbers from Income Tax Act 1961 and Income Tax Act 2025, based on the income tax introduced on 13th Feb 2025

Comparing old vs new Income Tax Act 2025

#	Description	Income Tax Act 1961	Income Tax Act 2025
1	Residential Status	Section 6	Section 6
2	Salaries	Section 15, 16, 17(1), 17(2), 17(3)	Section 15,16,17,18,19
3	Deduction from House Property (Home Loan interest and other deductions)	Section 24	Section 22
4	Maintenance of Books of Accounts	Section 44AA	Section 62
5	Tax Audit	Section 44AB	Section 63
6	Presumptive Taxation	Section 44AD, 44ADA and 44AE	Section 58
7	Reinvestment of capital gains in a house property	Section 54	Section 82
8	Reinvestment of capital gains in Bonds	Section 54EC	Section 85
9	Reinvestment of capital gain/sale proceeds in a house property	Section 54F	Section 86
10	Deduction of LIC, PF etc	Section 80C	Section 123
11	Deduction in respect of employer contribution to pension scheme of Central Government	Section 80CCD	Section 124
12	Deduction for Health Insurance Premium	Section 80D	Section 126
13	Deduction for Dependant Disability	Section 80DD	Section 127
14	Deduction for Medical Treatment	Section 80DDB	Section 128
15	Deduction for Interest on Education loan	Section 80E	Section 129
16	Deduction for Donations	Section 80G	Section 133
17	Deductions for Political party donations	Section 80GGC	Section 137
18	Deduction of Interest on Savings Bank/FD	Section 80TTA/80TTB	Section 153
19	Deduction for Self Disability	Section 80U	Section 154
20	Rebate for Resident Individuals	Section 87A	Section 157
21	DTAA Benefit	Section 90/90A/91	Section 160/161
22	Tax on short-term capital gains on which STT paid	Section 111A	Section 196
23	Tax on long-term capital gains on which STT is paid	Section 112A	Section 198
24	Tax on long-term capital gains other than above	Section 112	Section 197
25	Tax on income of individuals Hindu undivided family and others (Opting for New tax/old tax regime)	Section 115BAC	Section 202
26	Filing income Tax Return (Original / Belated / Revised / Updated / Defective)	Section 139	Section 263
27	Permanent Account Number	Section 139A	Section 262
28	Payment of Self Assessment tax	Section 140A	Section 266
29	Income escaping assessment	Section 147	Section 279
30	Deduction of TDS	Section 192 to Section 196D	Section 393
31	Interest for defaults in furnishing return of income	Section 234A	Section 423
32	Interest for defaults in payment of advance tax	Section 234B	Section 424
33	Interest for deferment of advance tax	Section 234C	Section 425
34	Interest of late filing of Income Tax Return	Section 234F	Section 428