IT Act 1961 ↔ IT Act 2025 Section Finder

Search any old section, form or rule → instantly find the corresponding new reference in IT Act 2025, and vice versa.

🔍 Bidirectional Search 📋 Sections · Forms · Rules ✅ TDS · Assessment · Deductions · Trust 🗓️ Effective FY 2026-27

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📊 Total entries: 0

🔵 TDS/TCS: 0

📋 Forms: 0

📁 Sections: 0

About This Tool

The IT Act Section Finder is a quick-reference tool that helps chartered accountants, tax practitioners, and taxpayers locate and understand specific sections of the Income Tax Act, 1961 (and references to the Income Tax Act, 2025 where applicable). Instead of searching through the full 298-chapter Act, you can search by keyword, section number, or topic to instantly find the relevant provision, its content summary, and practical implications.

How to Use

Enter a section number (e.g. '80C', '44AB', '194A') or a keyword (e.g. 'TDS on rent', 'HUF', 'audit').
Browse the results — each entry shows the section number, heading, and a plain-English summary.
Click on a section to see more details including sub-sections, provisos, and exceptions.
Use the results as a quick reference for tax planning or return filing.

Frequently Asked Questions

Does this tool cover the new Income Tax Act 2025?

This tool covers the Income Tax Act, 1961 with cross-references to the Income Tax Act, 2025 where sections have been renumbered or restructured.

Is this tool useful for appeal proceedings?

Yes. When drafting appeal submissions before CIT(A) or ITAT, having quick access to the exact section wording is essential. Use this tool to reference sections accurately.

Can I rely on this tool for professional advice?

This tool is for reference and educational purposes. For professional advice, always consult a Chartered Accountant or tax lawyer who can consider your specific facts.

What are the most searched sections?

Sections 80C, 80D, 10(10D), 44AB, 44AD, 194C, 194J, 115BAC, and 234B/234C are among the most commonly referenced sections.