Old vs new income-tax section numbers: the ones salaried people use most
The most common changes: 80C → section 123, 80D → section 126, 80TTA and 80TTB → merged into section 153, 87A rebate → section 156, 139 (filing returns) → section 263, and section 10 exemptions (HRA, gratuity etc.) → Schedule II. The higher-TDS rule for no/inoperative PAN (old 206AA) is now in section 397(2), and most non-salary TDS sections (193–194T) are consolidated in section 393. The money rules did not change.
Key facts Last verified: 25 Sep 2026
| Item | Details | Source |
|---|---|---|
| Source of mapping | Income Tax Department’s section-mapping and transition material; professional mapping tables | Income Tax Dept |
| Applies from | Tax Year 2026-27 (returns filed from 2027) | Income-tax Act, 2025 |
| FY 2025-26 returns | Continue to use 1961 Act section numbers | Income Tax Dept |
Quick mapping table
| Old (1961 Act) | What it covers | New (2025 Act) |
|---|---|---|
| 80C | PF, PPF, ELSS, LIC, tuition fees, home-loan principal (₹1.5 lakh) | 123 |
| 80D | Health insurance premium | 126 |
| 80TTA / 80TTB | Savings interest (and senior citizens’ deposit interest) | 153 (merged) |
| Chapter VI-A (80C–80U) | All such deductions | 122–154 |
| 87A | Rebate (new regime up to ₹12 lakh) | 156 |
| 10 (incl. 10(13A) HRA) | Exemptions | Schedule II |
| 139 | Filing of return | 263 |
| 206AA | Higher TDS when PAN missing/inoperative | 397(2) |
| 193–194T | Most non-salary TDS (interest, rent, professional fees…) | 393 (consolidated, with tables) |
Why this matters: from Tax Year 2026-27, forms, Form 16 and notices will quote the new numbers. When someone says “80C” they still mean the same deduction — it just lives in section 123 now.
This table covers the sections salaried people meet most often. For anything else, check the Income Tax Department’s official mapping or a tax professional — section numbers must be quoted exactly in legal documents.
Frequently asked questions
What is the new section for 80C?
Section 123 of the Income-tax Act, 2025.
What is the new section for 80D?
Section 126.
What is the new section number for the 87A rebate?
Section 156.
Where is section 10 (HRA exemption) now?
Exemptions formerly in section 10 are placed in Schedule II of the Income-tax Act, 2025.
Do I use new section numbers for my 2026 return?
No. The return for FY 2025-26 filed in 2026 uses the 1961 Act numbers. New numbers apply from Tax Year 2026-27.
Official links
Use only these government websites. HumainOne is not connected to any of them.
- Income Tax IndiaActs, rules, mapping and transition FAQs
- Income Tax e-FilingForms and returns
- India CodeFull text of the Income-tax Act, 2025
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