Why the section numbers changed
The Income Tax Act, 1961 had grown over 64 years. Sections were added, removed, and re-numbered so many times that finding anything in it was hard. The new Income Tax Act, 2025 re-writes the law in simpler language and gives sections new, shorter numbers.
For you, this means one practical change: when someone says “Section 80C”, they now mean Section 123 of the 2025 Act. The deduction itself — up to ₹1.5 lakh a year for PPF, ELSS, EPF, LIC premiums and other listed investments — works exactly as before.
The new Act applies from tax year 2026-27 onward. Old references (like the 1961 Act) still matter for past years’ filings and pending cases.
Old vs new section numbers — verified table
This table is checked against the authoritative mapping published by ClearTax, which resolves the conflicts found on smaller websites. Where others disagree, the note column says so.
| Old section (1961 Act) | What it is | New section (2025 Act) |
|---|---|---|
| 80C / 80CCC | Deduction for PPF, ELSS, EPF, LIC etc. (up to ₹1.5 lakh) | 123 |
| 80CCD | NPS contribution deduction | 124 |
| 80D | Medical insurance premium deduction | 126 |
| 80E | Education loan interest deduction | 129 |
| 80G | Donations deduction | 133 |
| 80TTA | Savings account interest (up to ₹10,000) | 153 (merged with 80TTB) |
| 87A | Rebate (zero-tax income level) | 156 |
| 24(b) | Home loan interest deduction (up to ₹2 lakh) | 22 |
| 16(ia) | Standard deduction (₹50,000, old regime) | 19 |
| 115BAC | New tax regime | 202 |
| 192 | TDS on salary | 392 |
| 193–194T | TDS on interest, rent, professional fees etc. | 393 (TDS tables) |
| 194-I | TDS on rent | 393 |
| 139 | ITR filing | 263 |
| 139A | — | 262 |
| 234A | Interest for delayed filing | 415 |
| 234B | Interest for short advance tax payment | 416 |
| 234C | Interest for deferred advance tax instalments | 417 |
| 234F | Late filing fee (up to ₹5,000) | 428 |
| 44AB | Tax audit | 63 |
| 44AD | Presumptive taxation (business) | 57 |
| 44ADA | Presumptive taxation (profession/freelancers) | 58 |
Related guide: 80C is now Section 123 — what changed and what stayed the same.
Wrong mappings floating online — watch out
Many small websites publish section numbers that conflict with each other. Before you quote or use a number, check it here. These commonly-seen versions are wrong:
- 80D as Section 124 — wrong. 124 is 80CCD (NPS). 80D is 126.
- 24(b) (home loan interest) as 19(b) or 104 — wrong. It is 22.
- 234A/234B/234C (interest) as 423/424/425 — wrong. They are 415/416/417.
- 192 (salary TDS) as 393(1) — wrong. Salary TDS is 392; 393 covers the other TDS sections.
- 80E as Section 127 — wrong. It is 129.
If a site shows any of the numbers above, treat its whole mapping table with caution.
What changed vs what stayed the same
What changed:
– Section numbers and their order in the Act.
– Some form numbers: Form 16 → Form 130, Form 26AS → Form 168, Form 15G/15H → Form 121 (applicable from tax year 2026-27).
– Wording is simpler — the 2025 Act is written in plain language.
What stayed the same:
– The deductions themselves. Section 123 gives the same ₹1.5 lakh 80C deduction. The amounts and conditions did not change.
– Tax slabs and rates announced in the Budget are separate from this re-numbering.
– The old and new regimes both continue; 115BAC simply becomes Section 202.
Where you will see the new numbers first
You do not have to memorize the full table. But you will start running into the new numbers in everyday tax paperwork from tax year 2026-27. Here is where they will show up:
- TDS certificates from your employer: What you know as Form 16 will be issued as Form 130. The salary TDS rule cited on it moves from Section 192 to Section 392. If your HR or payroll team still says “192”, they are talking about the same thing.
- Your 26AS equivalent: Form 26AS becomes Form 168. It still shows all tax credited to your PAN — salary TDS, advance tax, self-assessment tax.
- ITR forms: The ITR forms you file reference sections for filing (old 139 → Section 263) and for the regime you choose (old 115BAC → Section 202). ITR-4 users (presumptive) will see Section 58 where 44ADA used to be.
- Notices from the department: If you get a notice about late filing or interest, the section cited will be the new number — 428 instead of 234F, 415/416/417 instead of 234A/234B/234C.
- Your CA or tax advisor: Good advisors will speak both numbers for a while (“234F, now 428”). If someone only uses a number you don’t recognize, check the table above before you worry.
One rule of thumb: for the next two or three years, always say the number plus a short label — “Section 263, the ITR filing section” — instead of just a bare number. Old and new numbers will live side by side for a long time.
Ten numbers worth remembering
If you only want the essentials, learn these ten pairs. They cover 90% of what a regular taxpayer needs:
- 80C → 123 (your main deduction)
- 80D → 126 (health insurance)
- 115BAC → 202 (new tax regime)
- 139 → 263 (ITR filing)
- 234F → 428 (late fee)
- 44ADA → 58 (freelancer presumptive)
- 44AB → 63 (tax audit)
- 192 → 392 (salary TDS)
- 87A → 156 (rebate)
- 24(b) → 22 (home loan interest)
Everything else in the table is there when you need it.
Practical impact for you
Salaried employees: Your Form 16 will soon be called Form 130. The salary TDS rule (old Section 192) is now Section 392 — your employer handles this; nothing changes in your payslip math.
Freelancers: The presumptive scheme you use (old 44ADA) is now Section 58. The 50% deemed-income rule and the ₹50 lakh limit (₹75 lakh if 95%+ receipts are digital) stay as they are. Read our full guide: 44ADA for freelancers explained.
Businesses: Tax audit (old 44AB) is now Section 63; presumptive taxation for businesses (old 44AD) is Section 57. The thresholds and rules are unchanged.
Everyone filing ITR: Return filing (old 139) is now Section 263, and the late fee (old 234F, up to ₹5,000) is now Section 428. File on time — the fee still applies.
Frequently asked questions
Is the old Income Tax Act, 1961 gone?
The new Income Tax Act, 2025 replaces it for tax year 2026-27 onward. The 1961 Act still applies to earlier years and to cases already in progress.
What is Section 123 of the Income Tax Act 2025?
Section 123 is the new number for old Section 80C — the ₹1.5 lakh deduction for PPF, ELSS, EPF, LIC premiums, children’s tuition fees and other listed investments. Same deduction, new number.
Why do different websites show different new section numbers?
Because the Act is new and many sites copied unverified tables. The table above is checked against the most authoritative public mapping (ClearTax), which resolves the conflicts — for example, 80D is 126, not 124; 24(b) is 22, not 19(b) or 104.
Do I need to learn all the new numbers?
Not really. Know the ones you use: 123 (80C), 202 (new regime), 263 (ITR filing), and 58 (44ADA) if you freelance. The rest you can look up in the table above when you need them.
Will my old ITRs and Form 16 still be valid?
Yes. Old filings keep their old references. The new numbers and form numbers (Form 130 instead of Form 16, Form 168 instead of Form 26AS) apply from tax year 2026-27.
Has the tax rate or rebate changed with the new Act?
No. Re-numbering does not change rates, slabs, or rebates (the new-regime zero-tax level of ₹12 lakh under Section 156, old 87A, stays). Rate changes come from the Budget, not from the new Act.
Official sources
- Income-tax Department, Government of India — official filing portal and new Act text
- Central Board of Direct Taxes (CBDT) — circulars and notifications
Last updated: 11 October 2026
Rohan has been writing about Indian income tax for over 5 years. He breaks down complex tax rules into simple language that anyone can understand. His guides focus on practical filing tips, deduction strategies, and keeping up with the new Income Tax Act 2025.