{"componentChunkName":"component---src-templates-article-js","path":"/admin/answers/JJx-v0HCRbOtOasU_qNVhA","result":{"data":{"article":{"title":"Income Tax label mapping: IT Act 1961 vs IT Act 2025","seo":{"description":"Quickly understand how old labels (IT Act, 1961) are mapped to new labels (IT Act, 2025).","title":"Income Tax label mapping: IT Act 1961 vs IT Act 2025"},"slug":"JJx-v0HCRbOtOasU_qNVhA","summary":"","body":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"paragraph","children":[{"type":"span","value":"Updated in April - 2026 | "},{"url":"https://www.youtube.com/@GreytipIn/?utm_source=Youtube&utm_medium=Social_Media&utm_campaign=2024_ytpromo","meta":[{"id":"target","value":"_blank"}],"type":"link","children":[{"type":"span","value":"Subscribe to watch greytHR how-to video"}]}]},{"type":"paragraph","children":[{"type":"span","value":"With the introduction of the "},{"type":"span","marks":["strong"],"value":"Income Tax Act, 2025"},{"type":"span","value":" and "},{"type":"span","marks":["strong"],"value":"IT Rules, 2026"},{"type":"span","value":", several section names and labels in the Income Tax module have been updated."}]},{"type":"paragraph","children":[{"type":"span","value":"To ensure compliance and consistency, these updated labels are now reflected across greytHR in areas such as "},{"type":"span","marks":["strong"],"value":"IT Declarations, Tax Planner, IT statements, and statutory forms"},{"type":"span","value":"."}]},{"type":"paragraph","children":[{"type":"span","value":"This article helps you quickly understand how "},{"type":"span","marks":["strong"],"value":"old labels (IT Act, 1961)"},{"type":"span","value":" are mapped to "},{"type":"span","marks":["strong"],"value":"new labels (IT Act, 2025)"},{"type":"span","value":"."}]},{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"INFO"},{"type":"span","value":": For a high-level summary of changes, refer to:\n"},{"url":"https://admin-help.greythr.com/admin/answers/VLrbNymeRGumZFOefm5pjA/","type":"link","children":[{"type":"span","marks":["strong","underline"],"value":"Income Tax Key Changes (FY 2026–27)"}]}]},{"type":"heading","level":2,"children":[{"type":"span","value":"What is changing?"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Section names and references have been updated as per the new Act"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Chapter names have been reorganized"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Labels across UI, reports, and help text are updated accordingly"}]}]}]},{"type":"heading","level":2,"children":[{"type":"span","value":"Applicability"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"These changes are effective from "},{"type":"span","marks":["strong"],"value":"April 2026 (Tax Year 2026–27)"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Until "},{"type":"span","marks":["strong"],"value":"March 2026"},{"type":"span","value":", the system will continue to display "},{"type":"span","marks":["strong"],"value":"old labels (IT Act, 1961)"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"From April 2026 onwards, "},{"type":"span","marks":["strong"],"value":"only new labels (IT Act, 2025)"},{"type":"span","value":" will be shown"}]}]}]},{"type":"heading","level":2,"children":[{"type":"span","value":"Key terminology update"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"Financial Year (FY) → Tax Year (TY)"},{"type":"span","value":"\nThe concepts of Financial Year and Assessment Year are replaced with a single "},{"type":"span","marks":["strong"],"value":"Tax Year"},{"type":"span","value":". For example. April 1, 2026 – March 31, 2027 → "},{"type":"span","marks":["strong"],"value":"Tax Year 2026–27"}]}]}]},{"type":"heading","level":2,"children":[{"type":"span","value":"How labels are displayed in greytHR"}]},{"type":"paragraph","children":[{"type":"span","value":"To maintain consistency across the application, labels will appear in the following formats:"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"Section headings:"},{"type":"span","value":" "},{"type":"span","marks":["emphasis"],"value":"Section N (X)"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"Field names / sub-sections:"},{"type":"span","value":" "},{"type":"span","marks":["emphasis"],"value":"Sec N (X)"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"Inline references:"},{"type":"span","value":" "},{"type":"span","marks":["emphasis"],"value":"N(X)"}]}]}]},{"type":"heading","level":2,"children":[{"type":"span","value":"Label mapping (old vs new)"}]},{"type":"paragraph","children":[{"type":"span","value":"The table below lists commonly used Income Tax sections and their updated labels:"}]},{"item":"QwSlXnd7Q9usIqEmU_SjYQ","type":"block"},{"type":"heading","level":2,"children":[{"type":"span","value":"Where will the changes reflect?"}]},{"type":"paragraph","children":[{"type":"span","value":"These updated labels are reflected across the following areas in greytHR:"}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Admin portal"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"System Settings → Income Tax → IT Declarations"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Payroll → Payroll Inputs → Income Tax"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Payroll → Published Info → IT Declarations"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Payroll → Published Info → IT Statements"}]}]}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Employee Self Service (ESS)"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Salary → IT Declaration (Declare & My Tax Planner)"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Salary → IT Statements"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Form 12BB"}]}]}]},{"type":"heading","level":2,"children":[{"type":"span","value":"Important notes"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"All references to old sections are "},{"type":"span","marks":["strong"],"value":"fully replaced"},{"type":"span","value":" with new labels from April 2026"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Changes apply to:"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Section headings"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Field names"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Help text"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"Reports and forms"}]}]}]},{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"Note"},{"type":"span","value":": If you have questions about these changes or need assistance, contact the greytHR support team."}]},{"type":"heading","level":1,"children":[{"type":"span","value":"Frequently Asked Questions:"}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Why have the Income Tax section labels changed in greytHR? "}]},{"type":"paragraph","children":[{"type":"span","value":"The labels have been updated to align with the new Income Tax Act, 2025 and IT Rules, 2026. Section names, chapter references, and form numbers have been reorganized under the new Act, and greytHR reflects these changes across all relevant areas to ensure compliance and consistency."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"When will the new labels take effect in greytHR? "}]},{"type":"paragraph","children":[{"type":"span","value":"The new labels (IT Act, 2025) are effective from April 2026 (Tax Year 2026–27). Until March 2026, the system continues to display old labels based on the IT Act, 1961."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"What has replaced the concept of Financial Year and Assessment Year? "}]},{"type":"paragraph","children":[{"type":"span","value":"Both Financial Year and Assessment Year are replaced by a single unified concept called Tax Year. For example, April 1, 2026 – March 31, 2027 is referred to as Tax Year 2026–27."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Where will the updated labels appear in greytHR?"}]},{"type":"paragraph","children":[{"type":"span","value":"The new labels are reflected across the Admin Portal (IT Declarations, Payroll Inputs, IT Statements), Employee Self Service (IT Declaration, Tax Planner, IT Statements), and statutory forms and reports such as Form 12BB, Form 24Q, and payroll tax datasets."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"What format will the updated section labels follow? "}]},{"type":"paragraph","children":[{"type":"span","value":"Labels follow a consistent format depending on context — section headings appear as Section N (X), field names and sub-sections as Sec N (X), and inline references as N(X)."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"How is Section 80C mapped under the new Act? "}]},{"type":"paragraph","children":[{"type":"span","value":"Section 80C (covering investments such as LIC, PPF, and ELSS) is now mapped to Section 123 under the IT Act, 2025."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"What is the new label for Form 16 and Form 24Q? "}]},{"type":"paragraph","children":[{"type":"span","value":"Form 16 (salary TDS certificate) is now called Form 130, and Form 24Q (quarterly TDS return) is now called Form 143 under the IT Act, 2025."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Has the section for TDS on salary changed? "}]},{"type":"paragraph","children":[{"type":"span","value":"Yes. Section 192 (TDS on salary) is now Section 392, Section 192(2B) (other income declaration) is now Section 392(4), and Section 194P (senior citizen exemption) is now Section 392(8)."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"What happens to old section references — will they still be visible? "}]},{"type":"paragraph","children":[{"type":"span","value":"No. From April 2026 onwards, all references to old section numbers (IT Act, 1961) are fully replaced with the new labels across section headings, field names, help text, reports, and forms."}]},{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"Related article:"},{"type":"span","value":"\n"},{"url":"https://admin-help.greythr.com/admin/answers/VLrbNymeRGumZFOefm5pjA","type":"link","children":[{"type":"span","value":"IT Rules 2026-Key changes from tax year 2026-27"}]}]},{"type":"heading","level":4,"children":[{"url":"https://form.typeform.com/to/t3n8jn1K#source=Income_Tax_label_mapping_IT_Act_1961_vs_IT_Act_2025","meta":[{"id":"target","value":"_blank"}],"type":"link","children":[{"type":"span","marks":["underline","emphasis"],"value":"Was this article helpful?"}]}]},{"type":"thematicBreak"},{"type":"heading","level":3,"children":[{"type":"span","marks":["strong"],"value":"More resources:"}]},{"type":"paragraph","children":[{"type":"span","value":"▶ Video - Watch our "},{"url":"https://www.youtube.com/playlist?list=PLW4GmthLLrUhZkQmsxJa16v3cj3pEmEUU","meta":[{"id":"target","value":"_blank"}],"type":"link","children":[{"type":"span","marks":["underline"],"value":"how-to videos"}]},{"type":"span","value":" to learn more about greytHR."}]},{"type":"paragraph","children":[{"type":"span","value":"📢 Product Update - Read about the "},{"url":"https://admin-help.greythr.com/admin/C1Czo0rvRSWxN8x6SQQLBA/","meta":[{"id":"target","value":"_blank"}],"type":"link","children":[{"type":"span","marks":["underline"],"value":"product updates"}]},{"type":"span","value":"."}]}]}},"blocks":[{"__typename":"DatoCmsTable","id":"QwSlXnd7Q9usIqEmU_SjYQ","data":"{\n  \"columns\": [\n    \"Category\",\n    \"Old Label (IT Act 1961)\",\n    \"New Label (IT Act 2025)\",\n    \"Description\"\n  ],\n  \"data\": [\n    {\n      \"Category\": \"Category\",\n      \"Old Label (IT Act 1961)\": \"Old Label (IT Act 1961)\",\n      \"New Label (IT Act 2025)\": \"New Label (IT Act 2025)\",\n      \"Description\": \"Description\"\n    },\n    {\n      \"Category\": \"Exemption\",\n      \"Old Label (IT Act 1961)\": \"Section 10(5)\",\n      \"New Label (IT Act 2025)\": \"Section 11 (Sch III (8))\",\n      \"Description\": \"Travel concession (LTA/LTC)\"\n    },\n    {\n      \"Category\": \"Exemption\",\n      \"Old Label (IT Act 1961)\": \"Section 10(10)\",\n      \"New Label (IT Act 2025)\": \"Section 19 (1)(3)\",\n      \"Description\": \"Gratuity exemption\"\n    },\n    {\n      \"Category\": \"Exemption\",\n      \"Old Label (IT Act 1961)\": \"Section 10(10A)\",\n      \"New Label (IT Act 2025)\": \"Section 19 (1)(7)\",\n      \"Description\": \"Commuted pension\"\n    },\n    {\n      \"Category\": \"Exemption\",\n      \"Old Label (IT Act 1961)\": \"Section 10(10AA)\",\n      \"New Label (IT Act 2025)\": \"Section 19 (1)(14)\",\n      \"Description\": \"Leave encashment\"\n    },\n    {\n      \"Category\": \"Exemption\",\n      \"Old Label (IT Act 1961)\": \"Section 10(13A)\",\n      \"New Label (IT Act 2025)\": \"Section 11 (Sch III (11))\",\n      \"Description\": \"House Rent Allowance (HRA) exemption\"\n    },\n    {\n      \"Category\": \"Exemption\",\n      \"Old Label (IT Act 1961)\": \"Section 10(14)\",\n      \"New Label (IT Act 2025)\": \"Section 11 (Sch III (12))\",\n      \"Description\": \"Special allowances\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 16(ia)\",\n      \"New Label (IT Act 2025)\": \"Section 19 (1)(2)\",\n      \"Description\": \"Standard deduction\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 16(iii)\",\n      \"New Label (IT Act 2025)\": \"Section 19 (1)(1)\",\n      \"Description\": \"Professional tax\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 24\",\n      \"New Label (IT Act 2025)\": \"Section 22\",\n      \"Description\": \"Housing loan interest\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80C\",\n      \"New Label (IT Act 2025)\": \"Section 123\",\n      \"Description\": \"Investments (LIC, PPF, ELSS, etc.)\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80CCC\",\n      \"New Label (IT Act 2025)\": \"Section 123\",\n      \"Description\": \"Pension fund contribution\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80CCD\",\n      \"New Label (IT Act 2025)\": \"Section 124\",\n      \"Description\": \"NPS contributions\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80D\",\n      \"New Label (IT Act 2025)\": \"Section 126\",\n      \"Description\": \"Health insurance premium\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80DD\",\n      \"New Label (IT Act 2025)\": \"Section 127\",\n      \"Description\": \"Dependent with disability\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80DDB\",\n      \"New Label (IT Act 2025)\": \"Section 128\",\n      \"Description\": \"Medical treatment (specified diseases)\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80E\",\n      \"New Label (IT Act 2025)\": \"Section 129\",\n      \"Description\": \"Education loan interest\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80EE\",\n      \"New Label (IT Act 2025)\": \"Section 130\",\n      \"Description\": \"Housing loan (affordable housing)\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80EEA\",\n      \"New Label (IT Act 2025)\": \"Section 131\",\n      \"Description\": \"Housing loan (specific cases)\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80G\",\n      \"New Label (IT Act 2025)\": \"Section 133\",\n      \"Description\": \"Donations\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80GG\",\n      \"New Label (IT Act 2025)\": \"Section 134\",\n      \"Description\": \"Rent paid (no HRA)\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80GGC\",\n      \"New Label (IT Act 2025)\": \"Section 137\",\n      \"Description\": \"Political contributions\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80TTA\",\n      \"New Label (IT Act 2025)\": \"Section 153 (2)(a)\",\n      \"Description\": \"Savings bank interest\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80TTB\",\n      \"New Label (IT Act 2025)\": \"Section 153 (2)(b)\",\n      \"Description\": \"Senior citizen interest\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Section 80U\",\n      \"New Label (IT Act 2025)\": \"Section 154\",\n      \"Description\": \"Person with disability\"\n    },\n    {\n      \"Category\": \"Deduction\",\n      \"Old Label (IT Act 1961)\": \"Chapter VI-A\",\n      \"New Label (IT Act 2025)\": \"Chapter VIII\",\n      \"Description\": \"Other deductions\"\n    },\n    {\n      \"Category\": \"Regime/Rebate\",\n      \"Old Label (IT Act 1961)\": \"Section 115BAC\",\n      \"New Label (IT Act 2025)\": \"Section 202\",\n      \"Description\": \"New tax regime\"\n    },\n    {\n      \"Category\": \"Regime/Rebate\",\n      \"Old Label (IT Act 1961)\": \"Section 87A\",\n      \"New Label (IT Act 2025)\": \"Section 156\",\n      \"Description\": \"Tax rebate\"\n    },\n    {\n      \"Category\": \"Regime/Rebate\",\n      \"Old Label (IT Act 1961)\": \"Section 89\",\n      \"New Label (IT Act 2025)\": \"Section 157\",\n      \"Description\": \"Relief on salary arrears\"\n    },\n    {\n      \"Category\": \"TDS\",\n      \"Old Label (IT Act 1961)\": \"Section 192\",\n      \"New Label (IT Act 2025)\": \"Section 392\",\n      \"Description\": \"TDS on salary\"\n    },\n    {\n      \"Category\": \"TDS\",\n      \"Old Label (IT Act 1961)\": \"Section 192(2B)\",\n      \"New Label (IT Act 2025)\": \"Section 392(4)\",\n      \"Description\": \"Other income declaration\"\n    },\n    {\n      \"Category\": \"TDS\",\n      \"Old Label (IT Act 1961)\": \"Section 194P\",\n      \"New Label (IT Act 2025)\": \"Section 392(8)\",\n      \"Description\": \"Senior citizen exemption\"\n    },\n    {\n      \"Category\": \"TDS\",\n      \"Old Label (IT Act 1961)\": \"Section 197\",\n      \"New Label (IT Act 2025)\": \"Section 395\",\n      \"Description\": \"Lower/nil TDS certificate\"\n    },\n    {\n      \"Category\": \"TDS\",\n      \"Old Label (IT Act 1961)\": \"Section 234E\",\n      \"New Label (IT Act 2025)\": \"Section 427\",\n      \"Description\": \"Late filing fee\"\n    },\n    {\n      \"Category\": \"Forms\",\n      \"Old Label (IT Act 1961)\": \"Form 16\",\n      \"New Label (IT Act 2025)\": \"Form 130\",\n      \"Description\": \"Salary TDS certificate\"\n    },\n    {\n      \"Category\": \"Forms\",\n      \"Old Label (IT Act 1961)\": \"Form 24Q\",\n      \"New Label (IT Act 2025)\": \"Form 143\",\n      \"Description\": \"Quarterly TDS return\"\n    },\n    {\n      \"Category\": \"Forms\",\n      \"Old Label (IT Act 1961)\": \"Form 12BB\",\n      \"New Label (IT Act 2025)\": \"Form 124\",\n      \"Description\": \"Investment declaration\"\n    }\n  ]\n}"}]},"topic":{"id":"DatoCmsTopic-91142472-en","slug":"91142472","title":"Payroll Management","app":{"id":"DatoCmsApp-39387766-en","slug":"admin","title":"greytHR Admin portal"},"parentTopic":null}},"related_articles":{"nodes":[{"id":"DatoCmsArticle-123842423-en","slug":"123842423","title":"Leave and Attendance policy comparison between Starter and Premium plans","topic":{"id":"DatoCmsTopic-148965261-en","slug":"148965261","title":"Know More About greytHR","app":{"id":"DatoCmsApp-39387766-en","slug":"admin","title":"greytHR Admin portal"}}},{"id":"DatoCmsArticle-146515854-en","slug":"146515854","title":"Update for Customers! greytHR Prices are Changing from March 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