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The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026.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 80U → Section 154

Deduction in case of a person with disability

RetainedMedium - Direct financial support embedded in the tax code.

Quick Answer

Section 80U of the Income Tax Act, 1961 (Deduction in case of a person with disability) corresponds to Section 154 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 80U

In the 1961 statute, Section 80U deals with deduction in case of a person with disability. Flat deduction of Rs. 75,000 (Rs. 1,25,000 for severe disability) available directly to the resident individual who is certified as disabled.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 80U is retained and renumbered as Section 154 of the Income-tax Act, 2025. Moved to Section 154. Claimed directly by the disabled individual rather than a caregiver.

The transition impact on Section 80U is assessed as Medium. Direct financial support embedded in the tax code.

Old Law (ITA 1961)Ch: VI-A

Sec 80U

Provision Summary

Flat deduction of Rs. 75,000 (Rs. 1,25,000 for severe disability) available directly to the resident individual who is certified as disabled.

New Law (ITA 2025)Ch: VIII

Sec 154

Provision Summary

Moved to Section 154. Claimed directly by the disabled individual rather than a caregiver.

Key Changes & Highlights

UDID (Unique Disability ID) requirement made strictly mandatory for auto-verifying the severity.

Related Sections

Section 80DD

Frequently Asked Questions

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

Section 80U of the Income Tax Act, 1961 covers deduction in case of a person with disability. Flat deduction of Rs. 75,000 (Rs. 1,25,000 for severe disability) available directly to the resident individual who is certified as disabled.

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

Section 80U of the Income Tax Act, 1961 maps to Section 154 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Moved to Section 154. Claimed directly by the disabled individual rather than a caregiver.

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

The transition impact for Section 80U is rated Medium. Direct financial support embedded in the tax code.

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

UDID (Unique Disability ID) requirement made strictly mandatory for auto-verifying the severity. These points are specific to Section 80U (Deduction in case of a person with disability).

Disclaimer: This mapping of Section 80U (Deduction in case of a person with disability) to Section 154 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80U is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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