What is the new section number for 80C under the Income Tax Act 2025?

Section 80C of the Income Tax Act 1961 is mapped to Section 123(1) under the Income Tax Act 2025. The deduction limit of ₹1.5 lakh for PPF, ELSS, LIC, EPF, tuition fees, NSC, etc. remains the same.

What is the new section number for 80D (health insurance)?

Section 80D is mapped to Section 124 under the Income Tax Act 2025. The limits remain: ₹25,000 for self/family (₹50,000 for senior citizens) and ₹25,000 for parents (₹50,000 for senior citizen parents).

When does the Income Tax Act 2025 come into effect?

The Income Tax Act 2025 replaces the Income Tax Act 1961 effective April 1, 2026. It introduces a unified 'Tax Year' system replacing the old Financial Year / Assessment Year system. Tax rates and limits remain the same; only the numbering and organization changes.

Why did India replace the Income Tax Act 1961?

The Income Tax Act 1961 had become overly complex with numerous amendments over 60+ years. The new Act 2025 simplifies the law, reduces the number of provisions, reorganizes sections logically, removes obsolete clauses, and introduces clearer language. The goal is to make tax compliance simpler for citizens.

Do tax rates change under the Income Tax Act 2025?

No. The Income Tax Act 2025 does not change tax slab rates, deduction limits, or thresholds. It only reorganizes and renumbers the sections. For example, the ₹1.5 lakh limit under Section 80C (now Section 123(1)) and the new regime slabs under Section 115BAC remain the same.

What is the new section for HRA exemption?

HRA exemption under Section 10(13A) of the Income Tax Act 1961 is mapped to Section 11(13A) under the Income Tax Act 2025. The calculation method remains the same: minimum of actual HRA received, 50%/40% of basic salary (metro/non-metro), or rent paid minus 10% of basic salary.

Income Tax Act 2025 Section Mapper | Old to New Section Number Mapping

Income Tax Act 2025 — Why India Replaced the 1961 Act

The Income Tax Act 1961 served India for over six decades, but with hundreds of amendments, it had become one of the most complex tax legislations in the world. The new Income Tax Act 2025, effective April 1, 2026, aims to simplify the law while maintaining the same tax rates and deduction limits.

Key Changes in the New Act

Unified Tax Year: The confusing dual system of "Financial Year" (FY) and "Assessment Year" (AY) is replaced by a single "Tax Year" concept. Tax Year 2026-27 is the first year under the new system.
Section Renumbering: All sections have been renumbered for logical organization. Deductions under Chapter VI-A (80C, 80D, etc.) are now under Sections 123-136. TDS sections (192-206) are remapped to the 392-406 range.
Simplified Language: Legal language has been simplified with shorter sentences and clearer definitions, making it easier for taxpayers to understand their obligations.
Removal of Obsolete Provisions: Provisions that were no longer relevant or had been superseded by newer rules have been removed.

Impact on Tax Filing

For the average taxpayer, the transition should be seamless. Tax return forms will be updated to reflect new section numbers, and all online portals will use the new terminology from Tax Year 2026-27 onwards. The underlying tax calculations — slabs, deduction limits, TDS rates — remain unchanged.

If you're a tax professional, CA, or handle compliance, we recommend familiarizing yourself with the new section numbers using this mapper tool. Bookmark this page for quick reference during the transition period.

Numbering Pattern in the New Act

The new Act follows a more logical numbering scheme:

Sections 11-14: Exemptions (old Sections 10-14)
Sections 15-17: Salary income (same numbering)
Sections 67-103: Capital gains (old 45-112A)
Sections 123-136: Deductions (old Chapter VI-A: 80C-80U)
Sections 263-279: Filing and assessment (old 139-148)
Sections 350-365: Penalties and interest (old 234A-271)
Sections 392-406: TDS provisions (old 192-206AB)

Section Mapper

Income Tax Act 2025 — Effective April 1, 2026

Income Tax Act 2025 — Why India Replaced the 1961 Act

Key Changes in the New Act

Impact on Tax Filing

Numbering Pattern in the New Act

Need Expert Help?

Section Mapper

Income Tax Act 2025 — Effective April 1, 2026

Income Tax Act 2025 — Why India Replaced the 1961 Act

Key Changes in the New Act

Impact on Tax Filing

Numbering Pattern in the New Act

What is the new section for 80C under Act 2025?

When does the Income Tax Act 2025 take effect?

Do tax rates change under the new Act?

What happened to the FY/AY system?

What is the new section for HRA exemption (10(13A))?

Will I need to use new section numbers for FY 2025-26 ITR?

Need Expert Help?