How many sections does the Income Tax Act, 2025 have?

The Income Tax Act, 2025 has 536 sections organised across 23 Chapters. It replaces the Income Tax Act, 1961 and came into effect on 1 April 2026.

What is the equivalent of Section 139 of the Income Tax Act, 1961 in the new Act?

Section 139 of the Income Tax Act, 1961 (Return of Income) corresponds to Section 263 of the Income Tax Act, 2025.

What is Section 67 of the Income Tax Act, 2025?

Section 67 of the Income Tax Act, 2025 is the charging section for Capital Gains — equivalent to Section 45 of the Income Tax Act, 1961. It taxes profits arising from the transfer of a capital asset during the tax year.

What is Section 202 of the Income Tax Act, 2025?

Section 202 of the Income Tax Act, 2025 prescribes the default (new) tax regime slab rates for individuals and HUFs. It is the equivalent of Section 115BAC of the Income Tax Act, 1961.

What is Section 263 of the Income Tax Act, 2025?

Section 263 of the Income Tax Act, 2025 deals with Return of Income — the requirement for every person whose income exceeds the basic exemption limit to file an income tax return. It is the equivalent of Section 139 of the Income Tax Act, 1961.

When did the Income Tax Act, 2025 come into force?

The Income Tax Act, 2025 was notified on 21 August 2025 and came into force on 1 April 2026 (i.e., from Financial Year 2026-27 / Assessment Year 2027-28 onwards).

Income Tax Act 2025 Sections Browser

Income Tax Act, 2025 — Section-by-Section Reference

The Income Tax Act, 2025 contains 536 sections across 23 Chapters, replacing the Income Tax Act, 1961 with effect from 1 April 2026. This browser lets you search every section by number, keyword, topic or chapter — with plain English descriptions and cross-references to the equivalent section in the 1961 Act.

Commonly referenced sections include Section 263 (Return of Income), equivalent to old Section 139; Section 67 (Capital Gains), equivalent to old Section 45; Section 123 (Deductions — LIC/PPF/ELSS), equivalent to old Section 80C; and Section 202 (New Tax Regime), equivalent to old Section 115BAC.

When did the IT Act 2025 come into force?: From 1 April 2026 (FY 2026-27 / AY 2027-28 onwards).
How many sections does the IT Act 2025 have?: 536 sections across 23 Chapters.
What replaces Section 139 (Return of Income)?: Section 263 of the IT Act, 2025.
What replaces Section 80C?: Section 123 of the IT Act, 2025.
What replaces Section 115BAC (New Tax Regime)?: Section 202 of the IT Act, 2025.

§ Interactive Reference · Income Tax Act, 2025

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Browse, search and understand all the Income Tax Act 2025 sections. Plain English descriptions, Chapter navigation, and cross-references to the Income Tax Act, 1961.

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📚 Related Resources

📖 IT Act 2025 Overview ⚖️ 1961 vs 2025 Comparison 📜 Notifications & Circulars 📂 Repository 📁 Resources ⚖️ CBDT

Income Tax Act 2025 Sections Browser

Income Tax Act, 2025 — Section-by-Section Reference

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IT Act 2025
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