Chapter VIII of the Income-tax Act, 2025 runs from section 122 to section 154 and covers deductions to be made in computing total income. Its 33 sections replace 38 sections of the Income-tax Act, 1961. This guide gives the complete section-by-section mapping between the two Acts.
What Chapter VIII covers
Chapter VIII is the deduction chapter — the whole Chapter VI-A of the 1961 Act, renumbered. Every 80-series deduction a salaried taxpayer or a business claims is here, running from section 122 to section 154.
Chapter VIII contains 33 sections (sections 122 to 154). Between them they carry forward the substance of 38 sections of the Income-tax Act, 1961.
The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and takes effect from 1 April 2026. The Income-tax Act, 1961 continues to govern every tax year up to 31 March 2026, and all assessments, appeals, penalties and prosecutions relating to those years are completed under the old Act by virtue of the repeal and savings provision in section 536. The mapping on this page is drawn from the section-wise concordance published with the Act, including the corrigenda notified in the Gazette on 3 September 2025.
What changed in Chapter VIII
- Section 122 is the gateway, absorbing sections 80A, 80AB, 80AC and 80B — the general rules about how much can be deducted, from what, and the return-filing condition.
- Section 123 replaces section 80C together with 80CCC and the 80CCE ceiling, and is read with Schedule XV, which now carries the qualifying investment list.
- Section 126 replaces section 80D (health insurance) and section 133 replaces section 80G (donations).
- Section 153 merges 80TTA and 80TTB into a single “deductions in respect of other incomes” provision.
- Section 144 brings the SEZ deduction (old section 10AA) into this chapter, moving it out of the exemption regime and into the deduction regime.
Chapter VIII: complete section mapping (2025 → 1961)
Every section of Chapter VIII is listed below with the section or sections of the Income-tax Act, 1961 that it corresponds to. Where a section is marked as read with a Schedule, the operative detail sits in that Schedule rather than in the section itself.
| New section (2025) | Provision | Corresponding 1961 section(s) |
|---|---|---|
| 122 | Deductions to be made in computing total income | 80A, 80AB, 80AC, 80B |
| 123 | Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc (Read with Schedule XV) | 80C, 80CCC, 80CCE |
| 124 | Deduction in respect of employer and assessee contribution to pension scheme of Central Government (Read with Schedule XV) | 80CCD |
| 125 | Deduction in respect of contribution to Agnipath Scheme | 80CCH |
| 126 | Deduction in respect of health insurance premia | 80D |
| 127 | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability | 80DD |
| 128 | Deduction in respect of medical treatment, etc | 80DDB |
| 129 | Deduction in respect of interest on loan taken for higher education | 80E |
| 130 | Deduction in respect of interest on loan taken for residential house property | 80EE |
| 131 | Deduction in respect of interest on loan taken for certain house property | 80EEA |
| 132 | Deduction in respect of purchase of electric vehicle | 80EEB |
| 133 | Deduction in respect of donations to certain funds, charitable institutions, etc | 80G |
| 134 | Deductions in respect of rents paid | 80GG |
| 135 | Deduction in respect of certain donations for scientific research or rural development | 80GGA |
| 136 | Deduction in respect of contributions given by companies to political parties | 80GGB |
| 137 | Deduction in respect of contributions given by any person to political parties | 80GGC |
| 138 | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc | 80-IA |
| 139 | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone | 80-IAB |
| 140 | Special provision in respect of specified business | 80-IAC |
| 141 | Deduction in respect of profits and gains from certain industrial undertakings | 80-IB |
| 142 | Deductions in respect of profits and gains from housing projects | 80-IBA |
| 143 | Special provisions in respect of certain undertakings in North-Eastern States | 80-IE |
| 144 | Special provisions in respect of newly established Units in Special Economic Zones | 10AA |
| 145 | Deduction for businesses engaged in collecting and processing of bio-degradable waste | 80JJA |
| 146 | Deduction in respect of additional employee cost | 80JJAA |
| 147 | Deductions for income of Offshore Banking Units and Units of International Financial Services Centre | 80LA |
| 148 | Deduction in respect of certain inter-corporate dividends | 80M |
| 149 | Deduction in respect of income of co-operative societies | 80P |
| 150 | Interpretation for purposes of section 149 | 80P |
| 151 | Deduction in respect of royalty income, etc., of authors of certain books other than text-books | 80QQB |
| 152 | Deduction in respect of royalty on patents | 80RRB |
| 153 | Deductions in respect of Other Incomes | 80TTA, 80TTB |
| 154 | Deduction in case of a person with disability | 80U |
How to use this mapping
- Working on a year up to 2025-26? Use the 1961 section in the right-hand column. The old Act governs those years under section 536.
- Working on tax year 2026-27 onwards? Use the new section number in the left-hand column, and read the section text rather than assuming the old provision was copied verbatim.
- Drafting a reply or an appeal? Cite the section that applies to the year in dispute, not the section in force when you are writing.
- Updating templates and software? Sections that merged — shown where one new section maps to several old ones — need the most attention, because a single new provision now carries what were separate conditions.
This page is a structural mapping guide, not tax advice. A corresponding section is not always an identical section — several provisions were merged, split or re-worded when they were carried over. Always read the actual text of the new section before relying on it, and check for later amendments, rules and CBDT notifications.