India's tax law is being rewritten. 819 sections becoming 536. The biggest reform since 1961 deserves a tool that serves every practitioner — freely, accurately, and without barriers. Transect is our seva to the profession: 150+ verified section mappings, TDS/TCS quick reference, and expert insights — open for every CA, CS, Lawyer and Tax Practitioner across Bharat.
Type a section number (e.g., 80C, 194, 10), a keyword (e.g., salary, capital gains, TDS), or a category (e.g., deductions, exemptions) to find the corresponding section in the new or old Act.
Verified rates for FY 2025-26. Filter by section, nature of payment, or payer type.
| Old Section | Nature of Payment | Rate | Threshold | Payer | New Section | Action |
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Old forms renumbered under the Income Tax Rules, 2026. Based on draft rules released by CBDT — final notification may vary. Only 54 forms operationalised at initial rollout; remaining forms to be introduced during FY 2026-27.
Search any Income Tax Rule (1962 / 2026) and instantly find the corresponding Sections of the Income Tax Act (1961 & 2025). Built for litigation professionals — find the exact rule, understand the provision, and trace every linked section.
Found an error? Have a suggestion? Want a new feature? This tool is built for the community — your feedback makes it better for every practitioner across India.
Your suggestion will be sent directly to the Transect team via WhatsApp. We review every submission.
Transect — "Across Every Section" — is a free, open-access educational reference tool designed to help tax professionals navigate the transition from the Income Tax Act, 1961 to the new Income Tax Act, 2025. The 2025 Act, which becomes effective on 1 April 2026, represents the most significant overhaul in Indian direct taxation in over six decades — reorganising 819 sections into 536 sections, 511 rules into 333 rules, and 399 forms into 190 forms across a streamlined 23-chapter structure.
Transect was conceived as a practical bridge for the community — CAs, Company Secretaries, Advocates, Tax Practitioners, and Students — to quickly cross-reference section numbers, understand what changed, and prepare for the new regime. It is not a substitute for reading the law. It is a starting point to make that reading faster and more contextual.
Transect is built purely for educational and informational purposes. The section mappings, TDS/TCS reference tables, form change summaries, simplified explanations, and key change descriptions provided here are intended to assist practitioners in their day-to-day practice by making the transition from the old Act to the new Act easier to understand and navigate.
Nothing on Transect constitutes professional advice. The content presented — including section mappings, interpretive notes, simplified explanations, practitioner impact summaries, and comparative analyses — is prepared for general educational guidance only. It does not constitute, and shall not be construed as, legal advice, tax advisory, financial advice, professional opinion, or a recommendation to take or refrain from taking any action under the Income Tax Act or any other law.
Every tax situation is unique. The application of any provision of law depends on the specific facts, circumstances, and applicable judicial precedents of each case. Users are strongly advised to exercise their own independent professional judgement and, where necessary, consult qualified professionals — Chartered Accountants, Advocates, or Tax Consultants — before relying on any information for actual compliance, filing, advisory, or litigation purposes.
Transect does not collect, store, transmit, or process any personal data whatsoever.
Specifically, Transect:
• Does not use cookies, tracking pixels, analytics scripts, or any form of browser fingerprinting.
• Does not require any login, registration, account creation, or authentication of any kind.
• Does not store or transmit your search queries, comparison selections, or any activity performed on this tool.
• Does not use any third-party services, CDNs, or external APIs that could track your usage (the only external resource is Google Fonts for typography).
• Does not have any server-side backend — this is a single, self-contained HTML file that runs entirely in your browser.
• The WhatsApp suggestion feature opens your own WhatsApp with a pre-filled message — you choose whether or not to send it. We do not intercept, store, or pre-process your message in any way.
In short: your data stays on your device. We have no means to access it, and we have designed it that way intentionally. Your privacy is absolute.
Transect provides 150+ verified section mappings and 35+ TDS/TCS rate entries cross-referenced from multiple authoritative sources, including:
• Official Government Gazette notification of the Income Tax Act, 2025, dated 21 August 2025.
• ICAI publication: "Income Tax Act, 2025 — Tabular Mapping vis-a-vis Income-tax Act, 1961".
• Official Income Tax Department navigator at incometaxindia.gov.in.
• CBDT press releases and draft Income Tax Rules, 2026.
• Reputed professional portals and publications for additional verification.
Despite best efforts, errors or omissions may exist. The law is evolving — CBDT notifications, circulars, and amendments may alter the position at any time. Users are encouraged to verify critical mappings against the official Gazette text before relying on them for compliance or advisory work. If you spot an error, please use our suggestion form — corrections benefit the entire community.
The Income Tax Act, 2025 comes into force on 1 April 2026. All section mappings, form changes, and provisions on Transect are aligned with this transitional framework.
Practitioners should note that proceedings, assessments, appeals, reassessments, and penalty proceedings initiated under the Income Tax Act, 1961 for periods up to 31 March 2026 shall continue to be governed by the 1961 Act and rules thereunder. Only new matters arising on or after 1 April 2026 will be governed by the 2025 Act and the new Income Tax Rules, 2026.
Both Acts will effectively operate in parallel during the transition period. Practitioners handling carry-forward matters (losses, proceedings, references) should carefully verify which Act applies to each specific case.
Transect reflects the position of law as of March 2026 (Version 3.0.0). As CBDT notifications, circulars, and Finance Acts introduce amendments, this tool will be updated. The version number is incremented with each update cycle so practitioners can track when the content was last verified.
Some form numbers referenced herein are based on draft Income Tax Rules, 2026 released for stakeholder feedback. Only 54 forms have been operationalised at initial rollout; the remaining forms will be introduced progressively during FY 2026-27. Final form numbers may differ upon CBDT's formal notification — Transect will be updated accordingly.
Always visit incometaxindia.gov.in for the latest official updates. Community suggestions are reviewed and incorporated promptly.
Transect is provided on an "as is" and "as available" basis, without warranties of any kind, whether express or implied, including but not limited to warranties of accuracy, completeness, reliability, fitness for a particular purpose, or non-infringement.
The makers of Transect — Finvy and Bharat Quantum Prospera Private Limited — along with their directors, employees, associates, and contributors:
• Do not guarantee the accuracy, completeness, or timeliness of any section mapping, form mapping, TDS/TCS rate, simplified explanation, or any other content on this tool.
• Shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising from the use of, or reliance on, any information provided on Transect.
• Shall not be responsible for any errors, omissions, misinterpretations, or outdated information that may exist despite best verification efforts.
• Do not assume any responsibility for actions taken or not taken by any user based on content available on this tool.
• Do not provide, and this tool does not constitute, a professional-client or advisor-client relationship of any kind.
By using Transect, you acknowledge and agree that you use this tool at your own risk and discretion. You accept full responsibility for independently verifying any information before acting upon it. For specific tax matters, always consult a qualified Chartered Accountant, Advocate, or other authorised professional.
The design, layout, branding, and original explanatory content of Transect are the intellectual property of Bharat Quantum Prospera Private Limited. The underlying legal provisions, section numbers, and statutory text belong to the Government of India and are in the public domain.
Transect is offered free of charge to the professional community. Redistribution, modification, or commercial use of this tool without prior written consent of Bharat Quantum Prospera Private Limited is not permitted.
Transect is conceptualised, built, and maintained by Finvy — a product of Bharat Quantum Prospera Private Limited — as a free contribution to India's tax and legal community. We believe that access to well-organised legal information should not be behind a paywall, especially during one of the biggest legislative transitions in Indian history.
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Built with care, for CAs, CSs, Advocates, Tax Practitioners, and Students across Bharat.