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.
old vs new sections
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.