What is the Income-tax Act, 2025 and when did it come into effect?

The 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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 Income-tax Act, 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 Income-tax Act, 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 Income-tax Act, 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 the Income-tax Act, 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 Income-tax Act 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 Income-tax Act, 2025 equivalents.

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ITA 1961 → ITA 2025Deductions

Section 80A → Section 120

Deductions to be made in computing total income

RetainedHigh - Foundational rule preventing negative income due to deductions.

Quick Answer

Section 80A of the Income Tax Act, 1961 (Deductions to be made in computing total income) corresponds to Section 120 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 80A

Under the Income Tax Act, 1961, Section 80A governs deductions to be made in computing total income. General rule stating that aggregate deductions under Chapter VI-A cannot exceed the Gross Total Income (GTI).

From 1st April 2026, the same subject sits at Section 120 of the Income-tax Act, 2025 — retained and renumbered as Section 120 of the Income-tax Act, 2025. Retained. Serves as the navigational and limiting rule for all new Chapter VIII deductions.

For Section 80A, the practical impact is rated High. Foundational rule preventing negative income due to deductions.

Old Law (ITA 1961)Ch: VI-A

Sec 80A

Provision Summary

General rule stating that aggregate deductions under Chapter VI-A cannot exceed the Gross Total Income (GTI).

New Law (ITA 2025)Ch: VIII

Sec 120

Provision Summary

Retained. Serves as the navigational and limiting rule for all new Chapter VIII deductions.

Key Changes & Highlights

Explicitly states that deductions are NOT allowed against special rate incomes (like LTCG, STCG under 111A, and Crypto gains).

Frequently Asked Questions

What is Section 80A of the Income Tax Act, 1961 about?

Section 80A of the Income Tax Act, 1961 covers deductions to be made in computing total income. General rule stating that aggregate deductions under Chapter VI-A cannot exceed the Gross Total Income (GTI).

Which section replaces Section 80A in the Income-tax Act, 2025?

Section 80A of the Income Tax Act, 1961 maps to Section 120 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Serves as the navigational and limiting rule for all new Chapter VIII deductions.

What is the impact of the change to Section 80A under the new tax code?

The transition impact for Section 80A is rated High. Foundational rule preventing negative income due to deductions.

What should I watch out for when Section 80A moves to the 2025 code?

Explicitly states that deductions are NOT allowed against special rate incomes (like LTCG, STCG under 111A, and Crypto gains). These points are specific to Section 80A (Deductions to be made in computing total income).

Disclaimer: This mapping of Section 80A (Deductions to be made in computing total income) to Section 120 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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