Income-tax Act 2025 — Old Section & Form Finder (1961 → 2025 / Rules 2026)

Quick answer: The Income-tax Act 2025 applies from 1 April 2026 (Tax Year 2026-27) and the Income-tax Rules 2026 replaced 399 forms with 190. This table maps the provisions and forms a Delhi-NCR or Bihar business actually uses — tax audit 44AB→s.63 (Form 3CD→26), updated return 139(8A)→s.263(6), appeals 246A→s.356/357 (Form 35→99) and 253→s.362 (Form 36→115), new regime 115BAC→s.202 with the 87A rebate at s.156, remittances 195(6)→s.397(3)(d) (15CA/15CB→Forms 145/146), lower TDS 197→s.395 (Form 13→128), interest 234B/C→s.424/425, TDS certificates 16/16A→Forms 130/131.

Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.

Two regimes are running at once — don't mix them. Income of FY 2025-26 (Assessment Year 2026-27) is still governed by the Income-tax Act 1961 and its forms (3CA/3CB/3CD, 10-IEA, 15CA/15CB). Income from 1 April 2026 (Tax Year 2026-27) falls under the Income-tax Act 2025 and the Income-tax Rules 2026 (Notification 22/2026, in force 1 April 2026). Most pages online blur the two; every figure below says which year it belongs to.

Sections

Topic	1961 Act	2025 Act
Tax audit	44AB	63
Presumptive taxation	44AD / 44ADA / 44AE	58 (non-residents 61)
Capital gains rate / indexation option	112 (second proviso)	197 (197(3), residents only)
Transactions not regarded as transfer (conversions)	47(xiii)/(xiiib)/(xiv)	70(1) — e.g. firm→company 70(1)(zd), company→LLP 70(1)(ze)
Return of income / updated return	139(1) / 139(8A)	263(1) / 263(6); additional tax 140B → 267(5)
Intimation / reassessment / rectification	143(1) / 148 / 154	270 / 280–282 / 287
First appeal (JCIT(A) / CIT(A))	246A, 249, 250	356, 357, 358
Tribunal appeal	253	362
New regime / rebate	115BAC / 87A	202 / 156
TDS on payment to non-resident / resident property purchase	195 / 194-IA	393(2) / 393(1)
Lower or nil deduction certificate	197, 206C(9)	395(1)/(3)
TDS certificates	203	395(4)
Remittance information	195(6)	397(3)(d)
TAN exemption for individual/HUF property buyers from NRIs	—	397(1)(c) (from 1 Oct 2026)
Advance tax instalments	208–211	406–407
Interest for default / deferment	234A / 234B / 234C / 234D	423 / 424 / 425 / 426
Audit default	271B (penalty)	428(c) (fee ₹75,000 / ₹1,50,000)
Charitable registration (12A/12AB/80G)	12A, 12AB, 80G	332, 354

Forms (Income-tax Rules 2026)

Purpose	Old form	New form
Tax audit report	3CA / 3CB / 3CD	26
Charitable / 80G registration	10A / 10AB	104 / 105
Appeal to JCIT(A)/CIT(A)	35	99
Appeal to ITAT / cross-objection	36 / 36A	115 / 116
Lower deduction certificate	13	128
TDS certificate — salary / non-salary	16 / 16A	130 / 131
Quarterly TDS statements	24Q / 26Q / 27Q	138 / 140 / 144
Property TDS challan-cum-statement	26QB	141
Foreign remittance	15CA / 15CB	145 / 146
Foreign tax credit	67	44
Opting out of the new regime	10-IEA	No separate form — option exercised in the return (Rule 136)

Errors we keep seeing online: "10-IEA became Form 44" (Form 44 is the foreign-tax-credit form); "Form 146 is the tax audit report" (it is ex-15CB); "Section 202 replaces 87A" (202 is the regime; the rebate is s.156); "the new Act started 1 April 2025" (1 April 2026).

Where each row is used on this site

Tax audit s.63 / Form 26 · Updated return s.263(6) · Appeals Forms 99/115 · Regime choice s.202 · Forms 145/146 and 128 · Advance tax and Forms 130/131 · NRI property TDS s.393(2) · 12A/80G Forms 104/105

Section and form numbers are quoted from the Income-tax Act, 2025, the Income-tax Rules, 2026 and CBDT's form FAQs; anything not yet confirmed on an official page is marked and checked at filing, never estimated.

Changing form? Pvt Ltd → LLP, firm → company, proprietorship → company — the s.70(1)(zd)/(ze)/(zf) tax tests.

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Frequently asked questions

When did the Income-tax Act 2025 come into force?

1 April 2026 — it governs income from Tax Year 2026-27; FY 2025-26 (AY 2026-27) is still assessed under the 1961 Act.

What is the new section for 44AB?

Section 63; the audit report is Form 26 (ex-3CA/3CB/3CD).

What replaced Form 35 and Form 36?

Form 99 for the first appeal (JCIT(A)/CIT(A), s.356/357) and Form 115 for the Tribunal (s.362); Form 116 is the cross-objection.

What are Forms 145 and 146?

The successors to 15CA and 15CB for foreign remittances on or after 1 April 2026, under s.397(3)(d) and Rule 220.

Is Form 10-IEA still required to opt out of the new regime?

No — under Rule 136 the option is exercised or withdrawn in the return itself; 'Form 44' is the foreign-tax-credit form, not a 10-IEA successor.

What replaced Section 195?

Section 393(2) for TDS on payments to non-residents; Form 13 for lower deduction became Form 128 under s.395.

What replaced 234B and 234C?

Sections 424 and 425 (and 423 for late returns, 426 for excess refunds).

What replaced Section 139(8A) for updated returns?

Section 263(6), with the additional tax in s.267(5) — 25/50/60/70% across the 48-month window.