Income Tax Act 2025 Section List: Old vs New Section Numbers for 80C, 80D, HRA, TDS and More
The Income-tax Act, 2025 renumbered every section. Here are the old and new numbers for the provisions most people use, from 80C (now 123) and 80D (126) to 87A, home loan interest, TDS and return filing, plus when the new numbers start to matter.
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