Section Mapper › Section 80C
Old Section 80C → New Section 123
Deductions — LIC, PPF, ELSS, tuition fees, housing principal
| Old Act (1961) | Section 80C |
|---|---|
| New Act (2025) | Section 123 |
| Applies from | 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) still use the old number. |
Read with Schedule XV. Old-regime deduction; limit unchanged at ₹1.5 lakh.
Sources
TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Zoho Payroll Academy — New Income Tax Act: Complete Guide, OneMint — Income Tax Act 2025 Section Translator
Also check the official CBDT concordance (Form 121) and the e-filing portal's comparison utility at incometax.gov.in.
Frequently asked questions
- What is the new section for 80C?
- Section 123 of the Income-tax Act, 2025. It covers the same deductions — LIC, PPF, ELSS, tuition fees and housing-loan principal — with the ₹1.5 lakh limit unchanged.
- Does 80C still exist in the new Act?
- Not by that number. The old Chapter VI-A deductions (80C–80U) now live in Sections 122–154 of the 2025 Act. 80C specifically is Section 123.
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