Income Tax Act 2025 Section List: Old vs New Section Numbers for 80C, 80D, HRA, TDS and More

Deductions under the old tax regime

These deductions are available only if you choose the old regime, except where noted.

• 80C → 123: investments and payments such as PPF, EPF, ELSS, life insurance premiums, tuition fees and home loan principal. Old sections 80CCC (pension plans) and 80CCE (the combined cap) are folded into the same section. Combined limit: ₹1.5 lakh.
• 80CCD → 124: contributions to the National Pension System, including the extra ₹50,000 deduction under the old 80CCD(1B). The employer's NPS contribution remains deductible under the new regime too.
• 80D → 126: health insurance premiums and preventive check-ups for yourself, family and parents.
• 80E → 129: interest on an education loan, with no upper limit.
• 80G → 133: donations to approved charities and funds.
• 80GG → 134: rent paid by people who do not receive HRA.
• 80TTA → 153: interest on savings accounts, up to ₹10,000. The higher deduction for senior citizens on bank interest (old 80TTB) continues; check its new reference on the official utility.

Salary, house property and capital gains

• 16 → 19: the standard deduction for salaried people: ₹75,000 under the new regime and ₹50,000 under the old.
• HRA, old 10(13A): exemptions that used to sit in section 10 now sit in section 11, read with schedules to the Act. HRA remains available only under the old regime.
• 24(b) → 22: deduction for home loan interest, up to ₹2 lakh a year on a self-occupied home under the old regime.
• 54 → 82: capital gains exemption when you sell a house and reinvest in another.

Tax regime, rebate and returns

• 115BAC → 202: the new tax regime, which remains the default.
• 87A → 156: the rebate that makes income up to ₹12 lakh tax-free under the new regime (up to ₹5 lakh under the old).
• 139 → 263: the duty to file an income tax return.
• 143 → 270: processing and assessment of returns, including the intimation you receive after filing.
• 148 → 280: notices to reopen past assessments.

TDS and interest

• 192 → 392: TDS on salary, kept as a separate section because it follows your slab rate.
• 194A, 194C, 194I, 194J and others → 393: TDS on interest, contractors, rent and professional fees is now listed in one table inside section 393. The rates and thresholds have not changed because of the renumbering; only the references and form codes have.
• 234B → 424 and 234C → 425: interest for not paying, or delaying, advance tax.
• 234F → 428: the late fee for filing a return after the due date.

Small businesses and professionals

• 44AD and 44ADA → 58: presumptive taxation for small businesses and professionals is now consolidated in one section, with the same basic idea: declare income at a set percentage of turnover or receipts and skip detailed books.

When do the new numbers apply?

The change follows the year in which you earn the income, not when you file:

• Income from April 2025 to March 2026 (FY 2025-26): you file under the 1961 Act, with the familiar numbers, in 2026.
• Income from April 2026 to March 2027 (Tax Year 2026-27): you file under the 2025 Act, with the new numbers, in 2027.

Pending assessments, appeals and notices for earlier years continue under the old law. Your PAN and other registrations remain valid. Our explainer on the new Act and the "tax year" covers the bigger changes.

What has not changed

• No new tax: the rewrite was meant to simplify the language, not change the tax burden. Tax rates and slabs are still set every year in the Budget.
• Deduction limits: the ₹1.5 lakh cap for 80C-type investments, the health insurance limits and the home loan interest limit carry over.
• Both regimes: the new regime stays the default, and you can still choose the old one if it suits you.

Where to check any section

The Income Tax Department offers an official utility that maps every section of the 1961 Act to the 2025 Act and lets you read both side by side. Use it, or ask a tax professional, before quoting a new section number in a declaration to your employer or in a return. Employers' investment declaration forms and Form 16 will show the new references from Tax Year 2026-27.

This article is for information only and is not tax advice. Section references are drawn from published mapping guides and should be confirmed on the Income Tax Department's utility.

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• The New Income-tax Act, 2025, Explained: 'Tax Year' Replaces Assessment Year
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• Union Budget Explained: 20 Terms You'll Hear on February 1