Old vs New Section Numbers: 80C, 87A, 234B, TDS and More

The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026, and most section numbers changed. Section 80C is now section 123, 87A is section 156, the new tax regime (115BAC) is section 202, and interest under 234B is section 424. Returns for FY 2025-26 still use the old numbers, so the right number depends on the year.

Key facts

Why section numbers changed

Parliament rewrote the law rather than amending it. The new Act groups related rules into single sections and moves many conditions into tables and schedules. Three presumptive schemes (44AD, 44ADA and 44AE) now sit in one section, 58. Every non-salary TDS provision from 193 to 194T now sits in section 393.

The mapping below comes from the tabular mapping of sections published by the Institute of Chartered Accountants of India (ICAI) with its bare Act, checked against the Act text. That edition includes the corrigenda published on 3 September 2025. Later amendments, such as those made by the Finance Act, 2026, are not reflected in it.

Deductions and rebate

The deduction limits did not change with the renumbering. See our Section 80C guide for what qualifies.

Salary, house property and capital gains

New tax regime section

Section 115BAC of the 1961 Act is section 202 of the 2025 Act. The new regime stays the default for individuals, HUFs, associations of persons, bodies of individuals and artificial juridical persons. Section 202(1) holds the slab table, and section 202(4) sets how you opt out.

A person with business or professional income must opt out on or before the due date under section 263(1), the new home of the return-filing rule in section 139(1). Our old vs new tax regime comparison explains when opting out makes sense.

Returns, business and audit

TDS and TCS sections

Section 393 lists the payment types in tables, so a deductor now cites the section plus the table entry instead of a separate section such as 194J. Rates by payment type are on our TDS rates chart.

Advance tax and interest sections

Section 408 keeps the same instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December and the full amount by 15 March. Our advance tax guide shows how to work out each one.

How to quote sections in documents from 2026-27

1. Check which year the document is about. Income earned up to 31 March 2026 falls under the 1961 Act, even if you file or pay after April 2026.
2. For your FY 2025-26 return (AY 2026-27), quote 1961 Act sections such as 80C and 87A. The Income Tax Department says these returns use forms prescribed under the old Act.
3. For income earned from 1 April 2026, quote 2025 Act sections and write “tax year 2026-27” rather than an assessment year. Investment proofs for this year’s TDS, for example, now fall under section 123 instead of 80C.
4. On e-Pay Tax, select “Income Tax Act 1961” for AY 2026-27 and earlier years, including self-assessment tax for AY 2026-27. Select “Income Tax Act 2025” for tax year 2026-27 onwards, such as this year’s advance tax.
5. Expect new form numbers for the new tax year. Reports on CBDT Notification No. 22/2026, which notified the Income-tax Rules, 2026, say Form 16 becomes Form 130, Form 12BB becomes Form 124 and Form 26AS becomes Form 168. Confirm the number on the form your employer or bank actually issues.
6. For a notice or assessment about an old year, keep using the 1961 section the notice cites. Section 536 preserves the old law for those proceedings.

For a section not listed here, the Income Tax Department runs a utility on incometaxindia.gov.in that shows each 1961 provision alongside its 2025 counterpart. If a notice or agreement turns on the exact wording of a provision, a chartered accountant can confirm the correct reference.

Frequently asked questions

What is the new section number for 80C?

Section 123 of the Income-tax Act, 2025. It also absorbs 80CCC and the overall limit in 80CCE.

What is section 234B called under the new Act?

Interest for defaults in payment of advance tax is section 424. Section 234A becomes 423 and 234C becomes 425.

Which section covers TDS under the new Act?

Section 392 covers TDS on salary, section 393 covers other payments to residents and non-residents, and section 394 covers TCS.

Is section 202 the new tax regime?

Yes. Section 202 of the 2025 Act replaces section 115BAC and keeps the new regime as the default.

Should I quote 80C or 123 in my ITR filed in 2026?

Quote 80C. Returns for AY 2026-27 cover FY 2025-26 and are filed under the 1961 Act.

What is the new section for the 87A rebate?

Section 156. Sub-section (2) holds the ₹60,000 rebate for new-regime taxpayers with income up to ₹12 lakh.

Where is section 44AB in the new Act?

Tax audit is section 63, and the penalty for skipping it (271B) is section 446.

Sources

• Objective and scope of the Income-tax Act, 2025 (FAQs) — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Create Challan through PAN Login user manual — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Income-tax Act, 2025 with tabular mapping of sections vis-a-vis the Income-tax Act, 1961 — ICAI Direct Taxes Committee (checked 16 Sep 2026)
• CBDT Notification No. 22/2026 (Income-tax Rules, 2026) and form renumbering — TaxGST (checked 16 Sep 2026)