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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 80DD → Section 127

Maintenance including medical treatment of a dependant with disability

RetainedMedium - Crucial support mechanism for families with disabled dependents.

Quick Answer

Section 80DD of the Income Tax Act, 1961 (Maintenance including medical treatment of a dependant with disability) corresponds to Section 127 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 80DD

In the 1961 statute, Section 80DD deals with maintenance including medical treatment of a dependant with disability. Flat deduction of Rs. 75,000 (or Rs. 1,25,000 for severe disability) for expenditure on medical treatment or insurance of a disabled dependent.

From 1st April 2026, the same subject sits at Section 127 of the Income-tax Act, 2025 — retained and renumbered as Section 127 of the Income-tax Act, 2025. Moved to Section 127. The deduction is now seamlessly linked with the UDID (Unique Disability ID) portal to prevent fraudulent claims.

For Section 80DD, the practical impact is rated Medium. Crucial support mechanism for families with disabled dependents.

Old Law (ITA 1961)Ch: VI-A

Sec 80DD

Provision Summary

Flat deduction of Rs. 75,000 (or Rs. 1,25,000 for severe disability) for expenditure on medical treatment or insurance of a disabled dependent.

New Law (ITA 2025)Ch: VIII

Sec 127

Provision Summary

Moved to Section 127. The deduction is now seamlessly linked with the UDID (Unique Disability ID) portal to prevent fraudulent claims.

Key Changes & Highlights

UDID integration makes claiming the deduction faceless and automated.

Related Sections

Section 80U

Frequently Asked Questions

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

Section 80DD of the Income Tax Act, 1961 covers maintenance including medical treatment of a dependant with disability. Flat deduction of Rs. 75,000 (or Rs. 1,25,000 for severe disability) for expenditure on medical treatment or insurance of a disabled dependent.

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

Section 80DD of the Income Tax Act, 1961 maps to Section 127 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Moved to Section 127. The deduction is now seamlessly linked with the UDID (Unique Disability ID) portal to prevent fraudulent claims.

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

The transition impact for Section 80DD is rated Medium. Crucial support mechanism for families with disabled dependents.

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

UDID integration makes claiming the deduction faceless and automated. These points are specific to Section 80DD (Maintenance including medical treatment of a dependant with disability).

Disclaimer: This mapping of Section 80DD (Maintenance including medical treatment of a dependant with disability) to Section 127 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80DD is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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