What is the new section for 80C?

Section 80C of the Income-tax Act, 1961 corresponds to section 123 of the Income-tax Act, 2025, read with Schedule XV.

What are the new sections for 234B and 234C?

Interest for default in payment of advance tax (old 234B) is section 424, and interest for deferment of advance tax (old 234C) is section 425 of the Income-tax Act, 2025.

Which Act applies to my return for FY 2025-26?

Income earned up to 31 March 2026 is governed by the Income-tax Act, 1961, so returns and notices for those years use the old section numbers. The 2025 Act applies from Tax Year 2026-27.

INCOME-TAX ACT, 1961 → INCOME-TAX ACT, 2025

What is 80C called now? Find any new section in seconds.

Type a familiar 1961 section, a new 2025 section or a word such as "rent" or "advance tax". The mapping is taken from the Income Tax Department's own cross-reference.

264 commonly used sectionsOfficial cross-reference, checked 16 October 2026

Section number or keyword

Topic

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1961 Act	2025 Act	Subject

Reading the new numbers

Which Act applies. Income earned up to 31 March 2026 stays under the 1961 Act, so returns, notices and appeals for those years keep the old numbers. The 2025 Act applies from Tax Year 2026-27.
Tables replace many sections. Most TDS provisions now sit as serial numbers in the tables of section 393 (for example, professional fees, old 194J, is section 393(1), Table S.No. 6(iii)). Many exemptions moved to Schedules II to VII.
Some numbers are reused. Section 156 now means the rebate (old 87A), not the notice of demand, which is section 289. Check the Act a notice or form refers to before you rely on a number.
"Omitted" and "Redundant" mean the department's cross-reference shows no continuing provision. For example, the old 80TTB senior-citizen interest deduction is shown as omitted.

Source and scope

Mapping taken from the Income Tax Department's utility "Income-tax Act vis-à-vis Bill" (records dated November 2025), which cross-refers the 1961 Act to the clauses of the Bill enacted as the Income-tax Act, 2025. Key entries were checked against the enacted Act's section pages on incometaxindia.gov.in (80C→123, 80D→126, 87A→156, 115BAC→202, 192→392, 44AD→58, 16→19). This page lists 264 commonly used sections; long section titles are shortened. A cross-reference is a finding aid, not a statement that the law is unchanged: conditions and limits may differ, so read the new provision before relying on it. Discuss a notice or a return with the firm.