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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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

Deduction in respect of profits retained for export business

DeletedCritical - Historical marker for India's export-driven tax policy.

Quick Answer

Section 80HHC (Deduction in respect of profits retained for export business) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.

What changed for Section 80HHC

Section 80HHC of the 1961 Act sets out the rules on deduction in respect of profits retained for export business. Allowed a massive deduction of profits derived by an assessee from the export of goods or merchandise.

The Income-tax Act, 2025 does not retain Section 80HHC: it is deleted with effect from 1st April 2026, so no equivalent section replaces it. NA. One of the most heavily litigated and famous sections of the 1990s and early 2000s. Phased out completely to comply with WTO norms against export subsidies.

On the ground, changes to Section 80HHC carry a Critical impact. Historical marker for India's export-driven tax policy.

Old Law (ITA 1961)Ch: VI-A

Sec 80HHC

Provision Summary

Allowed a massive deduction of profits derived by an assessee from the export of goods or merchandise.

Removed under ITA 2025

Deleted

Provision Summary

NA. One of the most heavily litigated and famous sections of the 1990s and early 2000s. Phased out completely to comply with WTO norms against export subsidies.

Key Changes & Highlights

Abolished.

Frequently Asked Questions

What does Section 80HHC of the Income Tax Act 1961 deal with?

Section 80HHC of the Income Tax Act, 1961 covers deduction in respect of profits retained for export business. Allowed a massive deduction of profits derived by an assessee from the export of goods or merchandise.

Does Section 80HHC survive under the Income-tax Act, 2025?

Section 80HHC has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. One of the most heavily litigated and famous sections of the 1990s and early 2000s. Phased out completely to comply with WTO norms against export subsidies.

Why does the change to Section 80HHC matter for taxpayers?

The transition impact for Section 80HHC is rated Critical. Historical marker for India's export-driven tax policy.

What are the key changes to Section 80HHC under the Income-tax Act, 2025?

Abolished. These points are specific to Section 80HHC (Deduction in respect of profits retained for export business).

Disclaimer: This mapping of Section 80HHC (Deduction in respect of profits retained for export business) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80HHC is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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