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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 80E → Section 129

Deduction in respect of interest on loan taken for higher education

RetainedHigh - A major relief for students and parents financing foreign or domestic higher education.

Quick Answer

Section 80E of the Income Tax Act, 1961 (Deduction in respect of interest on loan taken for higher education) corresponds to Section 129 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 80E

The starting point is Section 80E of the Income Tax Act, 1961 — deduction in respect of interest on loan taken for higher education. 100% deduction on interest paid on education loan taken for higher studies of self, spouse, or children. Available for 8 consecutive years.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 80E is retained and renumbered as Section 129 of the Income-tax Act, 2025. Moved to Section 129. Retained verbatim to encourage higher education.

The transition impact on Section 80E is assessed as High. A major relief for students and parents financing foreign or domestic higher education.

Old Law (ITA 1961)Ch: VI-A

Sec 80E

Provision Summary

100% deduction on interest paid on education loan taken for higher studies of self, spouse, or children. Available for 8 consecutive years.

New Law (ITA 2025)Ch: VIII

Sec 129

Provision Summary

Moved to Section 129. Retained verbatim to encourage higher education.

Key Changes & Highlights

Digital fetch of interest certificates via banking APIs automatically pre-fills this deduction in ITR.

Frequently Asked Questions

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

Section 80E of the Income Tax Act, 1961 covers deduction in respect of interest on loan taken for higher education. 100% deduction on interest paid on education loan taken for higher studies of self, spouse, or children. Available for 8 consecutive years.

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

Section 80E of the Income Tax Act, 1961 maps to Section 129 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Moved to Section 129. Retained verbatim to encourage higher education.

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

The transition impact for Section 80E is rated High. A major relief for students and parents financing foreign or domestic higher education.

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

Digital fetch of interest certificates via banking APIs automatically pre-fills this deduction in ITR. These points are specific to Section 80E (Deduction in respect of interest on loan taken for higher education).

Disclaimer: This mapping of Section 80E (Deduction in respect of interest on loan taken for higher education) to Section 129 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80E is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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