Type an old section like 80C or 194J. Get the new section number and what it means.
Old-regime deduction of up to ₹1.5 lakh for items like PF, life insurance premium, children's tuition fees and home-loan principal.
§80C applies up to FY 2025-26 (Income-tax Act, 1961). §123 applies from Tax Year 2026-27 (Income-tax Act, 2025).
Deduction for your and your employer's NPS contributions. The employer part is allowed in the new regime too.
§80CCD applies up to FY 2025-26 (Income-tax Act, 1961). §124 applies from Tax Year 2026-27 (Income-tax Act, 2025).
Quick answer
The Income-tax Act, 2025 applies from Tax Year 2026-27 (1 April 2026) and renumbers almost every section. For example, 80C becomes section 123, the 87A rebate becomes section 156, and presumptive taxation (44AD and 44ADA) is merged into section 58. Income for FY 2025-26 still uses the old 1961 numbers.
Type the old section you know, like 80C, 44ADA or 194J, or a word like 'rebate' or 'TDS'.
We show the new section number, a plain-English meaning and which year it applies to.
Where a mapping hasn't been confirmed against official sources yet, we say 'Mapping being verified' rather than guess.
Use the old numbers for FY 2025-26 returns and the new numbers from Tax Year 2026-27.
Looking up 80C
80C → section 123 (from Tax Year 2026-27).
Tax on AdSense, brand deals and freelance income under old and new regimes.
Open toolTDS on fees (194J) and on gifted products (194R), with thresholds.
Open tool50% presumptive income vs actual expenses, with an eligibility check.
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