Salaried Edition — Every Section Number You Knew Is Wrong. Your Tax Bill Is Not.
On 1 April 2026, the Income-tax Act, 1961 was repealed after 65 years and the Income-tax Act, 2025 took over. Your tax did not change — but every number you quote did. This 20-page guide is the verified map through the transition: the old-to-new section map, old vs new regime math with worked examples, every form that changed, and a dated action plan until your first new-Act return in July 2027.
Get Your Copy →If you earn a salary in India, the 2025 Act reached your payslip in April 2026
Your payslip now cites Section 392 for TDS and your investment proofs cite Section 123. Know exactly what changed, what did not, and the one thing to check every month.
The old regime can still beat the new one for you — by ₹10,000 to ₹40,000 a year. The worksheet in Part 4 settles it with your own rent, 80C and loan numbers.
Two employers, one combined-income TDS problem, and the Form 130/168 paperwork of the transition year — mapped in Part 8's special situations.
Parents' FDs, the merged Form 121, pension arrears and the senior-citizen myths that cost real money — the rules that matter for the whole household.
Six things that turn the scariest tax transition in decades into a non-event
80C → 123, 80D → 126, 87A → 156, 115BAC → 202 — every renumbered provision a salaried taxpayer touches, verified line by line against the amended Act.
Worked examples in rupees from ₹9 lakh to ₹20 lakh gross salary, the ₹12.75 lakh zero-tax arithmetic, marginal relief, and the 30-second decision rule.
Form 16 → 130, 15G/15H → 121, 26AS → 168, 24Q → 138 — with the timing traps: which form arrives when, and which Act it belongs to.
A two-column worksheet you complete in fifteen minutes with your own numbers — and know for certain which regime wins for Tax Year 2026-27.
From this month to 31 July 2027: regime choice with HR, proof submission, the 15 March 2027 last calls, Form 130 arrival, and the first new-Act return.
Seven WhatsApp forwards corrected from the Act itself — including the ₹1 lakh FD-interest myth that costs senior citizens real money every year.
11 parts and 2 appendices — from the big picture to your dated checklist
What actually changed on 1 April 2026 — and the six things that did not, which is most of your life.
Assessment Year is dead. The translation table and the which-law-applies-right-now table for October 2026.
Slabs, the ₹12.75 lakh zero-tax arithmetic, marginal relief — and five worked old-vs-new comparisons in rupees.
The fill-in, two-column page that settles your regime choice in fifteen minutes. No app, no CA needed.
The verified old-to-new map: deductions, salary, house property, TDS, capital gains — with the warning about wrong maps online.
The full form matrix from the notified Income-tax Rules, 2026, plus the timing traps that confuse everyone.
Line-by-line: what changed on the monthly slip, what is cosmetic, and the one monthly habit worth keeping.
Job switchers, salary-plus-freelance incomes, home loans, and senior citizens — each with the two or three rules that matter.
Now → December 2026 → March 2027 → June 2027 → 31 July 2027. Tick as you go; it fits one screen.
Seven common forwards — from "80C is abolished" to "penalties are now ₹1.5 lakh" — answered from the Act.
Sixteen real questions from the transition year, answered with section numbers.
Plus two appendices: a twelve-term glossary and the one-page cheat card with every number and the full translate-on-sight table.
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AI stories behind the forms, laws and salaries this guide maps
The new Act renamed every form — Form 16 is now Form 130. Here's an open-source AI model built just for form-filling.
GPT-6 Astra has gone legal — a look at how AI is being pointed at law and compliance text.
CEA V Anantha Nageswaran on how AI is reshaping India's job market — essential reading for salaried professionals.
Everything you need to know before buying
Yes. Every section number, slab, form number and date was verified in September 2026 against the consolidated text of the Income-tax Act, 2025 (as amended by the Finance Act, 2026), the Income-tax Rules, 2026 (notified 20 March 2026) and the official Income Tax Department FAQs. Where popular articles online disagree with the Act, the guide follows the Act — many maps published online use pre-amendment numbering that was changed before the law took effect.
No — and that is the most reassuring fact in the guide. The new regime slabs, the ₹12.75 lakh zero-tax effect, every deduction limit and the 31 July due date all survived. What changed is the labels: 80C is now Section 123, 87A is now Section 156, Form 16 is now Form 130, and Assessment Year is now Tax Year.
No. That return was for income earned before 1 April 2026, so it runs on the 1961 Act and the old section numbers are correct on it. The first return that uses the new numbers is the one you file in July 2027, for Tax Year 2026-27.
Yes — three ways. Part 3 has worked examples in rupees for salary levels from ₹9 lakh to ₹20 lakh plus a 30-second decision rule, and Part 4 is a fill-in worksheet that computes your answer in about fifteen minutes using your own rent, deductions and loan figures.
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No — it is a plain-English map for a salaried person navigating the biggest change in Indian tax law since 1961. It is not advice for complex situations, and it does not replace a chartered accountant for capital gains, foreign income or notices. Every source is listed in the guide so you can verify anything yourself.
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Readers of the survival guide usually pair it with one of these
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Section 44ADA (now Section 58), advance tax and getting clients to pay on time — for the self-employed side of your income.
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