Is this the official CBDT 1961 to 2025 mapping?

No. It is PJRJ’s working concordance for sections we cite on pjrj.in. Confirm against the enacted Income-tax Act, 2025 and the Income-tax Rules, 2026.

Which Act do I cite for FY 2025-26?

Income up to 31 March 2026 is still the 1961 Act. Income from 1 April 2026 is the 2025 Act. Dual-cite during the overlap if a notice and an ITR disagree on labels.

Why is erstwhile section 195 mapped to 393(2) and also 394?

Payments to non-residents sit in the table under section 393(2) in our working file, with related machinery under section 394. Characterise the payment before you pick a serial — see the public §195 chart.

Will you add every 1961 section?

Only when we use the 2025 number in live filings or opinions. A complete unofficial dump would be worse than a short honest table.

Income-tax Act 1961 to 2025 Section Mapping

Income-tax Act 1961 to 2025 section mapping

Working 1961→2025 concordance used on pjrj.in for TDS, VDA, returns, assessment, interest and penalties. Cite 1961 for income up to 31 March 2026 and the 2025 Act from 1 April 2026. Not a CBDT table.

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