Income-tax Act 2025 Section Mapping: Old vs New Reference
• By AskSolique.ai Team • Tax & Regulatory
The Income-tax Act, 2025 renumbered roughly 800 provisions. The most significant change for daily practice is the reorganisation of withholding: TDS on salary now sits in Section 392, TDS on all non-salary payments in Section 393 (arranged across six tables), and TCS in Section 394. CBDT publishes an official concordance table on incometax.gov.in, which should be your primary reference.
Confirmed mappings
| Provision | 1961 Act | 2025 Act |
|---|---|---|
| TDS on salary | 192 | 392 |
| TDS on provident fund withdrawal | 192A | 392(7) |
| TDS on interest | 194A | 393(1), Table 1, Sl. 5(ii)-(iii) |
| TDS on contractor payments | 194C | 393(1), Table 1, Sl. 6(i) |
| TDS on commission and brokerage | 194H | 393(1), Table 1, Sl. 1(ii) |
| TDS on rent | 194-I | 393(1), Table 1, Sl. 2(ii) |
| TDS on professional and technical fees | 194J | 393(1), Table 1, Sl. 6(iii) |
| TDS on property purchase | 194-IA | 393(1), Table 1, Sl. 3 |
| TDS on payments to non-residents | 195 | 393(2), Table 2, Sl. 17 |
| TCS on foreign remittance (LRS) | 206C(1G) | 394(1), Sl. 7 |
| New tax regime | 115BAC | 202 |
Transfer pricing forms were also renumbered: Forms 3CEAA, 3CEAB, 3CEAC, 3CEAD and 3CEAE become Forms 56, 57, 58, 59 and 60 respectively for tax year 2026-27 onwards. AY 2026-27 filings keep the 3CEA-series numbering.
A caution on secondary sources
Published mapping guides currently circulating disagree with each other on several provisions. This is a predictable consequence of a large renumbering: mapping material was produced quickly, and an error propagates once copied.
Use CBDT’s concordance table as the anchor. Where you rely on a secondary mapping, verify it against the bare Act before the citation reaches a client deliverable.
Building a reference you can rely on
Prioritise by usage rather than section order — most practices touch perhaps forty provisions regularly, and verifying those completely is more valuable than attempting all 800.
Record both citations during the transition. A note reading “Section 393(2) of the Income-tax Act, 2025 (corresponding to Section 195 of the 1961 Act)” is unambiguous to anyone working across both statutes, and will stay readable for years while older assessment years remain live.
Date-stamp your reference and re-verify after any Finance Act amendment.
Related reading
- what the 2025 Act changed in substance — Income-tax Act, 2025 vs the 1961 Act: What Actually Changed
- withholding on payments to non-residents — TDS on Payments to Non-Residents Under Section 393(2)
- how to verify a section reference — How to Verify a Tax Answer Against Primary Sources
Sources
- CBDT section concordance table — incometax.gov.in
Frequently Asked Questions
Is there an official old-to-new section mapping?
Yes. CBDT publishes a concordance table on incometax.gov.in. This is the authoritative source.
Which section is TDS on non-residents now?
Section 393(2), formerly Section 195.
Should I cite the old or new section in a current filing?
Cite the provision of the Act governing the year in question. During the transition, many practitioners cite both.
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