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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 80DDB → Section 128

Deduction in respect of medical treatment for specified diseases

RetainedHigh - Essential relief for patients with critical illnesses.

Quick Answer

Section 80DDB of the Income Tax Act, 1961 (Deduction in respect of medical treatment for specified diseases) corresponds to Section 128 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 80DDB

In the 1961 statute, Section 80DDB deals with deduction in respect of medical treatment for specified diseases. Deduction for actual expenses incurred on treatment of specified diseases (like Cancer, AIDS) for self or dependent, up to Rs. 40,000 (Rs. 1,00,000 for senior citizens).

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 80DDB is retained and renumbered as Section 128 of the Income-tax Act, 2025. Moved to Section 128. Rule 11DD diseases list has been expanded dynamically via health ministry notifications.

The transition impact on Section 80DDB is assessed as High. Essential relief for patients with critical illnesses.

Old Law (ITA 1961)Ch: VI-A

Sec 80DDB

Provision Summary

Deduction for actual expenses incurred on treatment of specified diseases (like Cancer, AIDS) for self or dependent, up to Rs. 40,000 (Rs. 1,00,000 for senior citizens).

New Law (ITA 2025)Ch: VIII

Sec 128

Provision Summary

Moved to Section 128. Rule 11DD diseases list has been expanded dynamically via health ministry notifications.

Key Changes & Highlights

Prescription requirements relaxed; digital prescriptions via eSanjeevani portal accepted as valid proof.

Frequently Asked Questions

Which subject does Section 80DDB of the 1961 Act cover?

Section 80DDB of the Income Tax Act, 1961 covers deduction in respect of medical treatment for specified diseases. Deduction for actual expenses incurred on treatment of specified diseases (like Cancer, AIDS) for self or dependent, up to Rs. 40,000 (Rs. 1,00,000 for senior citizens).

What is the new section number for Section 80DDB under the Income-tax Act, 2025?

Section 80DDB of the Income Tax Act, 1961 maps to Section 128 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Moved to Section 128. Rule 11DD diseases list has been expanded dynamically via health ministry notifications.

How does the Income-tax Act, 2025 affect Section 80DDB in practice?

The transition impact for Section 80DDB is rated High. Essential relief for patients with critical illnesses.

What is new about Section 80DDB under the Income-tax Act, 2025?

Prescription requirements relaxed; digital prescriptions via eSanjeevani portal accepted as valid proof. These points are specific to Section 80DDB (Deduction in respect of medical treatment for specified diseases).

Disclaimer: This mapping of Section 80DDB (Deduction in respect of medical treatment for specified diseases) to Section 128 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80DDB is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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