Section 139A is Now Section 262: PAN Rules Under New Income Tax Act 2025
Section 139A (PAN) is now Section 262 under the new Income Tax Act 2025. Your PAN stays valid — only the section number changed.
Income Tax
Section 115BAC is Now Section 202: New Tax Regime Under Income Tax Act 2025
Section 115BAC (new tax regime) is now Section 202 under the new Income Tax Act 2025. Same slabs, same default regime — only the number changed.
Section 234F is Now Section 428: Late Filing Fee Under New Income Tax Act 2025
Section 234F (late filing fee) is now Section 428 under the new Income Tax Act 2025. Same Rs. 5,000/Rs. 1,000 fee — only the number changed.
Section 139 is Now Section 263: ITR Filing Under New Income Tax Act 2025
Section 139 (ITR filing) is now Section 263 under the new Income Tax Act 2025. Same due dates, same return types — only the number changed.
Section 44AB is Now Section 63: Tax Audit Under New Income Tax Act 2025
Section 44AB (tax audit) is now Section 63 under the new Income Tax Act 2025. Same limits, same process — only the section number changed.
80C New Section Number: Ultimate Guide to Section 123
Quick answer: the 80C new section number is Section 123. Section 80C of the old Income Tax Act, 1961 is now Section 123 of the new Income Tax Act, 2025. Nothing about the deduction itself has changed — the ₹1.5 lakh limit is the same, the eligible investments are the same, the rules are the …
New vs Old Tax Regime 2026: Which Saves You More Tax?
Introduction: Why This Choice Matters So Much Official Sources Income Tax Department — official source for verification India Code — official source for verification Every year, when it is time to file your income tax return, you face one big decision before anything else. Do you want to be taxed under the new regime or …