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.
Section 139A (PAN) is now Section 262 under the new Income Tax Act 2025. Your PAN stays valid — only the section number changed.
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 (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 (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 (tax audit) is now Section 63 under the new Income Tax Act 2025. Same limits, same process — only the section number changed.
If you pay tax under Section 44ADA, your advance tax works differently from everyone else. Instead of four quarterly payments, you get to pay everything in one single instalment by 15th March. Sounds simple. But missing this one deadline can cost you interest and penalties. This guide covers exactly what you need to do and …
Section 44ADA lets freelancers pay tax on just 50% of their receipts. It sounds like an easy win. But is it always the better choice? Not necessarily. Sometimes filing your taxes the regular way — showing actual income and actual expenses — saves you more money. This guide compares both options with real numbers so …
If you are a freelancer in India, there is a good chance you have heard about Section 44ADA. It is one of the most useful tax provisions for independent professionals. But many freelancers do not fully understand how it works, who can use it, and what the catch is. This guide explains everything in plain …
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 …
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 …