What is Section 80C now called under the Income-tax Act 2025?

Section 80C is now Section 123 of the Income-tax Act, 2025. The limit is unchanged at ₹1,50,000, and Section 123 also absorbs the old Sections 80CCC and 80CCD(1). Eligible instruments are listed in Schedule XV.

Did the Income-tax Act 2025 change any tax amounts?

No. The Act renumbered sections and reorganised the statute; it did not change slabs, rates, deduction limits, the ₹75,000 and ₹50,000 standard deductions, the rebate, or the 4% cess. A salary that owed nothing before owes nothing now.

What replaced Section 80D for health insurance?

Section 126. The limits are unchanged: ₹25,000 generally, rising to ₹50,000 where the insured person is a senior citizen.

Is Section 80CCD(1B) still separate from the ₹1.5 lakh limit?

Yes. It is now Section 124, and the ₹50,000 additional NPS deduction still sits on top of the ₹1,50,000 under Section 123 rather than inside it.

What is a Tax Year under the Income-tax Act 2025?

The Act replaced 'Financial Year' and 'Assessment Year' with a single 'Tax Year'. Tax Year 2026-27 covers income earned from 1 April 2026 to 31 March 2027, and its return is filed in 2027.

Do Chapter VI-A deductions still work under the new tax regime?

Almost none of them do. Under the new regime - now Section 202 - the deductions that survive are the standard deduction on salary and the employer's NPS contribution. Sections 123 to 154 apply only if you elect the old regime.

Reference · Tax Year 2026-27

Every deduction section was renumbered. Here is what yours is now.

The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026. 80C is now Section 123. 80D is now Section 126. The amounts did not change - only the numbers did.

18 sections mappedLast verified 16 August 2026

Investments and savings

The big one. Three old sections collapsed into a single Section 123, and the list of what qualifies moved into Schedule XV.

80C

Section 123

Life insurance, EPF, PPF, ELSS, tuition fees, home loan principal

₹1,50,000Old regime only

Absorbs 80CCC and 80CCD(1) as well. Eligible instruments are now listed in Schedule XV rather than in the section itself.

80CCC

Section 123

Pension fund contributions

Within the ₹1,50,000Old regime only

No longer a separate section. It always shared the 80C ceiling; now it shares the section too.

80CCD(1)

Section 123

Your own NPS contribution

Within the ₹1,50,000Old regime only

80CCD(1B)

Section 124

Additional NPS contribution

₹50,000Old regime only

Sits on top of the ₹1.5 lakh, not inside it - the single most misunderstood line in Indian personal tax, and the renumbering has not changed it.

Health and disability

Numbers moved, ceilings did not.

80D

Section 126

Health insurance premiums, self and parents

₹25,000, or ₹50,000 where the insured is a senior citizenOld regime only

80DD

Section 127

Maintenance of a dependant with a disability

₹75,000, or ₹1,25,000 for severe disabilityOld regime only

80DDB

Section 128

Treatment of specified diseases

₹40,000, or ₹1,00,000 for senior citizensOld regime only

80U

Section 154

Deduction where you yourself have a disability

₹75,000, or ₹1,25,000 for severe disabilityOld regime only

Housing and rent

The part of the table to read most carefully. House property deductions moved out of the 80-series entirely.

24(b)

Section 22

Home loan interest on a self-occupied property

₹2,00,000Old regime onlyOne source - verify

Section 24 as a whole maps to Section 22. Confirm the sub-clause against the CBDT concordance before relying on it in a filing.

80EEA

Section 131

Additional interest on an affordable-housing loan

₹1,50,000Old regime only

80GG

Section 134

Rent paid where you get no HRA

Least of three tests, capped at ₹60,000 a yearOld regime onlyOne source - verify

10(13A)

Schedule II

House Rent Allowance exemption

Least of three testsOld regime only

Not renumbered - relocated. The whole of the old Section 10's exemptions became Schedule II, so HRA is now found in a schedule rather than a section.

Everything else salaried people claim

Education loans, donations, savings interest, and the two that are not deductions at all.

80E

Section 129

Interest on an education loan

No cap, 8 yearsOld regime only

80G

Section 133

Donations to charities and relief funds

50% or 100%, depending on the institutionOld regime only

80TTA + 80TTB

Section 153

Interest on savings and fixed deposits

₹10,000 generally, ₹50,000 for senior citizensOld regime only

The two merged. One section now, with the senior-citizen ceiling as a branch inside it.

Section 19

Standard deduction on salary

₹75,000 new regime, ₹50,000 oldWorks in the new regimeOne source - verify

One of the two deductions that survive under the new regime.

87A

Section 156

Rebate for lower incomes

₹60,000, up to ₹12,00,000 of incomeWorks in the new regime

Not a deduction - it comes off the tax, not the income. Marginal relief still caps a rupee over the threshold at a rupee of tax.

115BAC

Section 202

The new regime itself

Works in the new regime

Still the default. Slabs and rates carried over unchanged.

“Financial Year” and “Assessment Year” are gone

The Act collapsed both into one term: Tax Year. Tax Year 2026-27 is the income you earn between 1 April 2026 and 31 March 2027, and you file its return in 2027. There is no separate assessment year to keep straight any more, which removes the single most reliable source of confusion in Indian tax filing.

Most of this table only matters if you are on the old regime

The new regime - Section 202, formerly 115BAC - is still the default, and it still disallows nearly every deduction above. What survives is the standard deduction on salary and your employer’s NPS contribution. Sections 123 through 154 are worth reading only if electing the old regime leaves you better off, which for most salaried people means having roughly ₹3,75,000 of deductions to claim.

How ARTH computes which regime costs you less

How this table was checked

Every row was confirmed against at least two independent sources before it was published, except 3 rows that only one source covers. Those are marked One source - verify in the table above rather than presented as settled.

The authority is the CBDT concordance on the e-filing portal, where every section of the 2025 Act cross-references its 1961 equivalent. Where this page disagrees with it, the CBDT is right and this page is wrong - tell us and it gets fixed.

This table covers what a salaried person claims. Business income, capital gains and the TDS provisions were renumbered as well - all of Sections 192 to 196D became a single Section 393 - and none of that is listed here.

What this table does not tell you

80C is now Section 123. Here is the part nobody is telling you.
The number changed and the money did not. But there is one date that decides which number you write on which return, and getting it wrong is the mistake this transition is going to produce most.
7 min read

Sources

1.CBDT - Income-tax Act, 2025 and the official concordanceThe authority. Every section in the 2025 Act cross-references its 1961 equivalent on the e-filing portal's section browser. Where this page disagrees with it, it is right and we are wrong.
2.ClearTax - Income Tax Act 2025 section numbers, old vs newFull old-to-new mapping table, including the housing rows this page marks as single-sourced.
3.CAclubindia - Deduction provisions, 1961 vs 2025Independent confirmation of the 80-series mappings and their limits.
4.Business Today - Section 115BAC becomes Section 202The regime section, 115BAC to 202.
5.Tax Garden - section mapping and what did not changeChapter VI-A deductions remaining old-regime-only, and the 87A thresholds carrying over.
6.Tax2win - the Tax Year conceptThe collapse of Financial Year and Assessment Year into a single Tax Year.

This is a description of how the law numbers its provisions, not financial or tax advice. ARTH is not a registered investment adviser or a tax practitioner. Confirm anything you intend to file against the CBDT concordance or your own adviser.