What is the Direct Tax Code 2025 and when did it come into effect?

The Direct Tax Code 2025 (Income Tax Act 2025) replaced the Income Tax Act 1961 from April 1, 2026. It simplifies the entire direct tax framework, renumbers sections, removes redundancies, and modernizes taxation for India.

Is the Income Tax Act 1961 still valid after April 2026?

The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026. However, all assessments, appeals, and proceedings for periods before April 1, 2026 continue under the old ITA 1961 rules.

What is the new section number for Section 80C in Income Tax Act 2025?

Section 80C of the ITA 1961 maps to Section 123 of the Direct Tax Code 2025. Deductions for LIC premiums, PPF, ELSS, EPF, and home loan principal repayment continue under the new act.

What is the new section for TDS on professional fees (194J)?

Section 194J (TDS on professional and technical services) of the old Income Tax Act 1961 has been renumbered in the Direct Tax Code 2025. Use our free converter at ita1961to2025.in to find the exact new section number instantly.

How do I convert old income tax section numbers to new 2025 numbers?

Visit ita1961to2025.in and use the free section search tool. Type any old ITA 1961 section number (e.g., 80C, 194J, 139) and instantly see the new DTC 2025 equivalent, its status, and key changes.

Is the ITA 1961 to 2025 mapping tool free for CAs and tax professionals?

Yes, completely free. The section mapper, comparison cheat sheet, PDF download, and Tax Academy blog are all free for Chartered Accountants, tax lawyers, law students, and taxpayers.

Which sections were completely deleted in the new Income Tax Act 2025?

Several redundant and overlapping sections from ITA 1961 were not carried into DTC 2025. Use our free converter — each section is marked as Retained, Modified, or Deleted so you can quickly check any section's status.

Can I download the ITA 1961 to DTC 2025 comparison as a PDF?

Yes! Visit the Comparison page at ita1961to2025.in/comparison to download a free cheat sheet PDF showing side-by-side mapping of key ITA 1961 sections to their DTC 2025 equivalents.

All CalculatorsFree Tax Calculator · FY 2025-26

Section 80C Deduction Calculator — Maximize Your ₹1.5L Limit

Plan your ₹1.5 lakh Section 80C investment across LIC, PPF, ELSS, EPF, home loan principal, and more.

Quick Answer

Section 80C of the Income Tax Act, 1961 allows a maximum deduction of ₹1,50,000 per year for specified investments and expenses. Under the new Income Tax Act 2025, this becomes Section 123 with the same ₹1.5L cap. Eligible items include LIC premiums, PPF, ELSS mutual funds, EPF, home loan principal, tuition fees for up to 2 children, NSC, SCSS, Sukanya Samriddhi, and tax-saving FDs.

What the Section 80C calculator computes

Remaining 80C limit after current investments
Optimal allocation across PPF, ELSS, LIC, EPF, home loan principal
Tax saved at your marginal slab rate
Comparison: 80C deduction loss if you choose new regime

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Income Tax sections this calculator implements

View the exact bare-act mapping (old ITA 1961 → new DTC 2025) for each section used.

Sec 80C

Deduction for LIC, PPF, EPF (Under Old Tax Regime)

→ DTC 2025: Sec 123

Sec 80CCC

Deduction in respect of contribution to certain pension funds

→ DTC 2025: Sec 123

Sec 80CCD

Deduction in respect of contribution to National Pension System (NPS)

→ DTC 2025: Sec 124

Frequently asked

Is Section 80C available under the new tax regime?

No. Under Section 115BAC (new regime), the ₹1.5L Section 80C deduction is not available. To claim 80C, you must opt for the old regime.

What is the new section number for 80C under DTC 2025?

Section 80C of the ITA 1961 maps to Section 123 of the Direct Tax Code 2025, with the same ₹1.5L aggregate deduction limit.

Can both spouses claim 80C on the same home loan principal?

Only the spouse who actually pays (and whose name is on the EMI debit) can claim the principal repayment under 80C. Joint owners can split based on share of payment, capped at ₹1.5L each.

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