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 Act 2025
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.