What is the new section for 80C?

Section 123 of the Income-tax Act, 2025. Deductions for LIC, PPF, ELSS, tuition fees and housing-loan principal moved from Sections 80C/80CCC to Section 123.

When does the Income-tax Act, 2025 apply?

From 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) are still filed under the 1961 Act with old numbers.

Did the tax rates change?

No. Rates, slabs and limits are unchanged — only section, form and schedule numbers moved.

Where is the official mapping?

The CBDT published a section-wise concordance (Form 121) and the e-filing portal hosts a comparison utility at incometax.gov.in.

No. This is a free reference tool. Verify any number against the enacted Act or the official CBDT concordance before filing.

Income Tax Act 2025 — Section Mapper

Type an old section number or a topic and find the new section in the Income-tax Act, 2025, the new form number, and the TDS payment code. Every mapping is verified against at least two published sources — and the source is shown on every row.

Most-searched mappings

Section 80C→ new number & details Section 87A→ new number & details Section 115BAC→ new number & details Section 44AB→ new number & details Section 139→ new number & details Section 192→ new number & details Section 194C→ new number & details Section 194J→ new number & details Section 194H→ new number & details Section 194I→ new number & details Section 206C→ new number & details

Which law applies to you?

Returns for FY 2025-26 (assessment year 2026-27) are filed under the old 1961 Act — old section and form numbers. Income from 1 April 2026 onward (Tax Year 2026-27) is under the Income-tax Act, 2025 — new numbers. Pending assessments, notices and appeals for years before 1 April 2026 continue under the 1961 Act. TDS follows the earlier of the payment or credit date.

Answer 3 questions → find which law applies

What this tool covers

29 section mappings verified against 2+ published sources
14 form mappings verified against 2+ published sources
44 TDS payment codes (1001–1067) verified against 2+ published sources
19 non-resident codes (1039–1057) shown with a “single source — verify” badge
4 disputed codes (1007, 1010, 1025) shown as unresolved, with the conflict explained
24 mappings left out because they could not be verified twice — listed openly on the Sources page

Rates, slabs and limits are unchanged — only the numbering moved. The Act shrank from 819 sections to 536; Chapter VI-A deductions (80C–80U) now live in Sections 122–154.

Frequently asked questions

What is the new section for 80C?: Section 123 of the Income-tax Act, 2025. Deductions for LIC, PPF, ELSS, tuition fees and housing-loan principal moved from Sections 80C/80CCC to Section 123.
When does the Income-tax Act, 2025 apply?: From 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) are still filed under the 1961 Act with old numbers.
Did the tax rates change?: No. Rates, slabs and limits are unchanged — only section, form and schedule numbers moved.
Where is the official mapping?: The CBDT published a section-wise concordance (Form 121) and the e-filing portal hosts a comparison utility: “Utility to check provisions of Income-tax Act, 1961 vis-à-vis Income-tax Act, 2025” at incometax.gov.in.
Is this tax advice?: No. This is a free reference tool. Verify any number against the enacted Act or the official CBDT concordance before filing.