Income-tax Act 2025: New Section Numbers for 80C, 80D, 87A and More

From 1 April 2026, the Income-tax Act, 2025 replaces the Income-tax Act, 1961. The new law is shorter and written in simpler language, and almost every section has a new number. If you file returns, reply to notices or plan deductions, you will start seeing these numbers everywhere.

What changed

• Section numbers. 80C is now section 123, 80D is 126 and the 87A rebate is 156.
• "Tax year". The new Act uses one term, "tax year", instead of "previous year" and "assessment year". Tax Year 2026-27 runs from 1 April 2026 to 31 March 2027.
• Simpler layout. Tables and schedules replace long provisos. Many exemptions moved into schedules.

What did not change

Tax rates, slabs and most limits are still set by each year's Finance Act. The ₹1.5 lakh limit for 80C-type investments and the new-regime rebate work the same way under the new numbers. For income up to 31 March 2026, the 1961 Act still applies.

The sections most people use

Search any other section in our free Income-tax Act 2025 section finder. It follows the Income Tax Department's official section navigator.

Plan Tax Year 2026-27

The Income-tax Act 2025 Tax Year Planner puts the old and new numbers side by side with a deductions planner, the room left under each limit and an advance tax calendar.

General information, not tax advice. Confirm with the official text or a CA before quoting a section in a reply or notice.