From 1 April 2026, the Income-tax Act, 2025 renumbered almost every section: 80C is now Section 123, 80D is Section 126, the 87A rebate is Section 156 and TDS on salary is Section 392. The rates and limits did not change, so your tax is the same; work it out for Tax Year 2026-27 in the Income Tax Calculator.
The sections people look up most
Old section (1961 Act)
New section (2025 Act)
What it covers
80C, 80CCC, 80CCE
123
PPF, EPF, ELSS, life insurance, tuition fees and other investments (₹1.5 lakh)
80CCD
124
NPS: your contribution, the extra ₹50,000, and your employer's contribution
80D
126
Health insurance premium and preventive check-ups
80TTA, 80TTB
153
Interest on deposits: ₹10,000 on savings accounts, ₹50,000 for senior citizens
87A
156
Rebate: no tax up to ₹12 lakh of taxable income (new regime)
115BAC
202
The new tax regime
24
22
House property deductions: 30% standard deduction and home loan interest
192
392
TDS on salary
Full table: old to new section numbers
Every row below has been checked either against the text of the Income-tax Act, 2025 published by the Income Tax Department, or against two independent mapping tables that agree. Sections we could not confirm this way are left out rather than guessed.
Deductions
Old
New
What it covers
80C, 80CCC, 80CCE
123
PPF, EPF, ELSS, life insurance, tuition fees and other investments (₹1.5 lakh)
80CCD
124
NPS: your contribution, the extra ₹50,000, and your employer's contribution
80D
126
Health insurance premium and preventive check-ups
80DD
127
Dependant with a disability
80DDB
128
Treatment of specified diseases
80E
129
Interest on an education loan
80EE
130
Home loan interest for first-time buyers
80EEA
131
Home loan interest on affordable housing
80EEB
132
Interest on an electric vehicle loan
80G
133
Donations
80GG
134
Rent paid when you get no HRA
80TTA, 80TTB
153
Interest on deposits: ₹10,000 on savings accounts, ₹50,000 for senior citizens
80U
154
Taxpayer with a disability
Rebate and regime
Old
New
What it covers
87A
156
Rebate: no tax up to ₹12 lakh of taxable income (new regime)
89
157
Relief for salary received in arrears (Form 10E)
115BAC
202
The new tax regime
Salary and house property
Old
New
What it covers
16
19
Deductions from salary: standard deduction (₹75,000 new regime, ₹50,000 old)
10(10), 10(10AA)
19
Gratuity and leave encashment exemptions
24
22
House property deductions: 30% standard deduction and home loan interest
Capital gains
Old
New
What it covers
54
82
Exemption on reinvesting a house sale in another house
54EC
85
Exemption on investing in specified bonds
54F
86
Exemption on investing other capital gains in a house
111A
196
Short-term gains on listed shares and equity funds: 20%
112
197
Long-term capital gains on other assets: 12.5%
112A
198
Long-term gains on listed shares and equity funds: 12.5% above ₹1.25 lakh
Returns, TDS and interest
Old
New
What it covers
139
263
Filing your income tax return
139A
262
PAN
140A
266
Self-assessment tax
192
392
TDS on salary
194A, 194C, 194H, 194I, 194J
393
TDS on interest, contractors, commission, rent, professional fees and other payments (one table-based section)
206C
394
TCS
234B
424
Interest for not paying enough advance tax
234C
425
Interest for paying an advance tax instalment late
Business
Old
New
What it covers
44AD, 44ADA, 44AE
58
Presumptive taxation for small businesses and professionals
Why do some tables show different numbers?
Some tables published in 2025 were built from the draft Income-tax Bill, whose numbering changed before the Act was passed. You will still find tables that list 80C as Section 100, or the interest sections for advance tax as 434 and 435. The enacted Act uses Section 123 for 80C and Sections 424 and 425 for advance tax interest (formerly 234B and 234C). If a number matters, for a return or a notice, check it against the Act on incometaxindia.gov.in.
Did the tax rates or limits change?
No. The new Act rewrote and renumbered the law, but kept the rates, slabs, rebate and deduction limits. The ₹1.5 lakh limit under Section 123, the ₹75,000 standard deduction and the ₹12 lakh rebate in the new regime are all unchanged. The vocabulary changed too: the “previous year” and “assessment year” are replaced by a single tax year.
Which numbers apply to my return?
Income earned April 2025 to March 2026 (FY 2025-26): the Income-tax Act, 1961 and the old section numbers. This return is filed in 2026.
Income earned from 1 April 2026 (Tax Year 2026-27): the Income-tax Act, 2025 and the new numbers. Your employer’s TDS and your investment declarations for this year use them.