80C is Now Section 123: What Changed and What Stayed the Same
Section 80C is now Section 123 under the Income Tax Act 2025. The Rs 1.5 lakh deduction limit, eligible investments, and old-regime-only rule are unchanged – only the number changed.
Income Tax
Marginal Relief in Income Tax (New Regime): What It Is and How It Saves You Tax Above ₹12 Lakh
Marginal relief caps your tax at the amount by which your income exceeds ₹12 lakh. Worked examples for the new regime, the relief zone up to ₹12,70,588, and who doesn’t qualify.
Form 16 is Now Form 130: Complete New Income Tax Form Numbers List (2026)
Form 16 becomes Form 130, Form 26AS becomes Form 168, and 15G/15H merge into Form 121 from April 1, 2026. Complete old-to-new form number table with dates, FAQ, and what stays the same.
Income Tax Act 2025: Old vs New Section Numbers — Complete Verified Table
Old section numbers change under the Income Tax Act, 2025: 80C becomes Section 123, 139 becomes Section 263, 115BAC becomes Section 202. Full verified old-vs-new mapping table.
Section 139A is Now Section 262: PAN Rules Under New Income Tax Act 2025
Section 139A (PAN) is now Section 262 under the new Income Tax Act 2025. Your PAN stays valid — only the section number changed.
Section 115BAC is Now Section 202: New Tax Regime Under Income Tax Act 2025
Section 115BAC (new tax regime) is now Section 202 under the new Income Tax Act 2025. Same slabs, same default regime — only the number changed.
Section 234F is Now Section 428: Late Filing Fee Under New Income Tax Act 2025
Section 234F (late filing fee) is now Section 428 under the new Income Tax Act 2025. Same Rs. 5,000/Rs. 1,000 fee — only the number changed.
Section 139 is Now Section 263: ITR Filing Under New Income Tax Act 2025
Section 139 (ITR filing) is now Section 263 under the new Income Tax Act 2025. Same due dates, same return types — only the number changed.
Section 44AB is Now Section 63: Tax Audit Under New Income Tax Act 2025
Section 44AB (tax audit) is now Section 63 under the new Income Tax Act 2025. Same limits, same process — only the section number changed.
80C New Section Number: Ultimate Guide to Section 123
Quick answer: the 80C new section number is Section 123. Section 80C of the old Income Tax Act, 1961 is now Section 123 of the new Income Tax Act, 2025. Nothing about the deduction itself has changed — the ₹1.5 lakh limit is the same, the eligible investments are the same, the rules are the …