Chapter Via Deductions
Explore expert insights, transition guides, and compliance checklists.
Section 80C Abolished in Direct Tax Code 2025: Your New Mutual Fund Strategy
A professional guide on the abolition of Section 80C under the new Direct Tax Code 2025. Learn how this impacts your mutual fund SIP strategy and what new tax-saving options to consider.
Direct Tax Code 2025: End of Deductions Like Section 80V?
Expert analysis of the proposed Direct Tax Code 2025 and its impact on deductions. Learn why provisions like the old Section 80V for interest on tax loans will not return.
Section 54 Exemption: Is the Rs 10 Crore Cap Valid for Tax Year 2026?
Expert analysis on the Rs 10 crore cap on Section 54 capital gains exemption under the Income Tax Act. Understand its impact, ITR filing steps, and the status of the Direct Tax Code for 2026.
Interest on Tax Loans: Is It Deductible in 2026 Under the New Tax Code?
Expert analysis on the deductibility of interest on loans for income tax payment under the new Direct Tax Code 2025 vs the old Income Tax Act 1961. Clarifies the status of Section 80V.
Section 80RRB Scrapped in DTC 2025: A CA's Guide for Inventors
Expert analysis on the removal of the Section 80RRB patent royalty deduction in the Direct Tax Code 2025. Understand the impact on your taxes and finances.
Section 80C Abolished in 2026? How Your Mutual Fund SIPs Must Change
A professional guide on the proposed abolition of Section 80C under the Direct Tax Code 2025. Understand the impact on ELSS, mutual fund SIPs, and your investment strategy.
Section 80EEA Deduction: Is It Still Valid for 2026?
Expert analysis on the validity of the Section 80EEA affordable housing deduction for AY 2026-27. Understand its status under the Direct Tax Code 2025.
Section 54EC Bonds Under New Tax Law 2025: Is Your 5-Year Lock-in Still Valid?
Expert analysis on how the Direct Tax Code 2025 impacts Section 54EC capital gains bonds. Find out if the 5-year lock-in is still mandatory in 2026 and who is affected by the new rules.
Section 80DD Axed in New Tax Regime: A Guide for Disabled Dependents
Expert guide on the removal of Section 80DD disability deduction in the new default tax regime. Learn how to cope, choose between old vs new regime, and plan finances.
Section 80GG Rent Deduction: Old vs New Regime & DTC 2025 Guide
A professional guide on the deduction for rent paid under Section 80GG, comparing the Old Tax Regime, the New Default Regime, and the proposed Direct Tax Code 2025. Learn who is impacted and the compliance steps.
Agniveer Corpus Fund (80CCH): A Complete Tax Guide (2025)
Expert guide on Section 80CCH deduction for the Agniveer Corpus Fund. Understand eligibility, tax benefits under the old & new law, and ITR filing steps.
Section 80RRB Scrapped in New Tax Code: Patent Royalties Fully Taxable?
Expert analysis on the removal of the Section 80RRB deduction under the new Direct Tax Code 2025. Understand how this impacts tax on patent royalty income for inventors.
80GG Rent Deduction Abolished in Direct Tax Code 2025? A Complete Guide
Expert analysis of the removal of Section 80GG deduction for rent paid under the new Direct Tax Code 2025. Understand the impact on your taxes and how to adapt.
Section 80EEA Deduction Status for 2026: Is It Still Valid?
Expert analysis on the validity of the Section 80EEA affordable housing deduction in tax year 2026. Understand the changes from the Income Tax Act 1961 and who is impacted.
No Deduction for Interest on Tax Loans Under DTC 2025: A Guide
Expert analysis on why the deduction for interest on tax loans (old Sec 80V) will not return in the Direct Tax Code 2025. Understand the impact on your finances.
Section 80G Donations in 2026: New Rules & Is DTC 2025 a Myth?
Expert guide on claiming tax deductions for charitable donations under Section 80G for FY 2025-26. Understand mandatory Form 10BE and why the Income Tax Act 1961 still applies.
Section 80GG Rent Deduction: Old vs New Tax Regime Guide 2025-26
Expert analysis on claiming Section 80GG rent deduction. Compare the Old and New Tax Regimes to see if forgoing this deduction for lower tax rates is the right choice for you.
Section 80GGA: Guide to 100% Tax Deduction on Donations
Expert guide on Section 80GGA of the Income Tax Act. Understand eligibility, limits, and how to claim a 100% deduction on donations for scientific research and rural development.
Agniveer Corpus Fund (80CCH): A Complete Tax Guide (2025)
Expert analysis of Section 80CCH for the Agniveer Corpus Fund. Understand the tax deduction, impact on personal finance, and ITR filing steps under the new tax code.
Section 80D is Now Section 126: Your Health Insurance Guide to the New Tax Act 2025
Expert analysis on the transition of Section 80D to Section 126 in the Direct Tax Code 2025. Understand the new rules, unchanged limits, and how to continue claiming your health insurance deductions.
Section 54 Exemption: Is the Rs 10 Crore Cap Still Valid in 2026?
Expert analysis on the Rs 10 crore cap on capital gains exemptions under Section 54 & 54F for tax year 2026. Understand the rules, impact, and ITR filing steps under the current Income Tax Act.
Section 80G Deductions: Are Charitable Donations Still Tax-Deductible in 2026?
Expert analysis on the future of Section 80G charitable donation benefits under the new Direct Tax Code 2025. Understand the new rules, ITR filing changes, and whether you still get tax benefits in 2026.
Section 80GGC Scrapped in New Tax Code 2025: A Complete Guide
Expert analysis on the removal of Section 80GGC deduction for political donations under the new Direct Tax Code 2025 default regime. Understand the impact and compliance changes.
80C in Direct Tax Code 2025: Your New Compliance Guide
Expert analysis of Section 80C's transition to Clause 123 under the new Direct Tax Code 2025. Understand the impact on your investments, ITR filing, and the critical choice between old and new tax regimes.
Section 80RRB Patent Royalty Deduction Scrapped in New Tax Code 2025: A Complete Guide
Expert analysis on the abolition of Section 80RRB patent royalty deduction under the new Direct Tax Code 2025. Understand the impact on inventors, tax liability, and ITR filing.
Section 54 Exemption: Is the Rs 10 Crore Cap Still Valid in 2026?
Expert analysis of the Rs 10 crore cap on Section 54 capital gains exemption under the new Direct Tax Code 2025. Learn how it impacts real estate investors and HNIs.
Section 80RRB Scrapped in New Tax Code: Guide for Patent Royalties
Expert analysis on the removal of the Section 80RRB deduction for patent royalty income under the new Direct Tax Code 2025. Understand the impact on inventors and new tax compliance.
ULIP Section 80C Deduction Lost for High Premiums in Direct Tax Code 2025
Expert analysis of the new Direct Tax Code 2025. Understand why ULIPs with annual premiums over ₹2.5 lakh are no longer eligible for Section 80C tax deductions.
Section 80GGC Scrapped in New Tax Code? A Complete Guide
Expert analysis on how the Direct Tax Code 2025 impacts Section 80GGC political donation deductions for individuals in the default tax regime. Learn who is affected and what it means for your ITR.
Section 80C in New Tax Regime: A Complete Guide for Investors (2025)
Expert analysis on the status of Section 80C under the New Tax Regime. Learn whether you can claim the ₹1.5 lakh deduction and how to choose between the old and new regimes.
Home Loan Deductions Gone in New Tax Slabs? A CA's Guide
Expert analysis on the removal of home loan principal (80C) and interest (24b) deductions in the default tax slabs under the Direct Tax Code 2025. Learn who is impacted and how to adapt.
Can You Claim 80C in a Late ITR in 2026? A Detailed Guide
Understand the critical new rules for claiming Section 80C deductions in a belated income tax return for AY 2026-27. Learn why missing the deadline forfeits your claim.
Section 80D Guide: Claim Medical Bills for Parents in 2026
Expert guide on claiming up to ₹50,000 for senior citizen parents' medical expenses under Section 80D and the expected changes in the Direct Tax Code 2025.
Section 80EEA: Claiming Housing Loan Deduction After 2022?
Expert analysis on the status of Section 80EEA for affordable housing loans post the March 2022 deadline. Understand who can still claim this ₹1.5 lakh deduction and how it fits into future tax reforms.
New Tax Code 2025: The Future of Charitable Donation Tax Benefits
Expert analysis on how the Direct Tax Code 2025 overhauls Section 80G deductions. Understand the new rules for claiming tax benefits on charitable donations.
Section 80QQB Abolished? DTC 2025's Impact on Author Royalties
Expert analysis on the removal of Section 80QQB royalty income tax deductions under the Direct Tax Code 2025. Learn how it impacts authors' tax liability and financial planning.
DTC 2025: Political Donations No Longer Tax Deductible for Individuals
Our guide details the abolition of Section 80GGC under the Direct Tax Code 2025, explaining why political donations by individuals will no longer offer tax savings and its impact.
The Future of NPS 80CCD(1B): Why the 1961 Act Matters More Than Ever
Expert guide on Section 80CCD(1B) NPS deduction, comparing the existing 1961 Income Tax Act benefits with anticipated changes under the Direct Tax Code 2025. Understand its impact on your tax planning and retirement savings.
Sections most relevant to Chapter Via Deductions
Direct DTC 2025 mapping for the sections referenced across these guides.
Deduction for LIC, PPF, EPF (Under Old Tax Regime)
→ DTC 2025: Sec 123
Deduction in respect of health insurance premia
→ DTC 2025: Sec 126
Deduction in respect of donations to certain funds, charitable institutions, etc.
→ DTC 2025: Sec 135
Education Loan (80E).
Deduction in respect of interest on loan taken for certain house property (Affordable Housing)
→ DTC 2025: Sec 131
Deduction in respect of interest on deposits in savings account
→ DTC 2025: Sec 153