The Statutory Brief

IT Act 1961 → 2025 / Sections 80A–80RRB, 87, 89A

Deductions

Sections 80A–80RRB, 87, 89A → Sections 122–158

80DDB, 80EE, 80EEB, 80GGA, 80GGB, 80-IA, 80-IBA, 80LA, 80M, 80QQB, 80RRB, 87 rebate, 89A

Sections 80A–80RRB, 87, 89A of the old Income-tax Act, 1961 · new sections 122–158 under the Income-tax Act, 2025

New reference Sections 122 to 158 (deductions and rebate)

Income-tax Act, 1961Sections 80A–80RRB, 87, 89A

  • 80DDB: medical treatment of specified diseases
  • 80EE: ₹50,000 extra home loan interest (loans sanctioned in FY 2016-17); 80EEB: EV loan interest (sanctioned FY 2019-20 to 2022-23)
  • 80-IA, 80-IAB, 80-IB, 80-IBA, 80-IE: profit-linked deductions
  • 80LA IFSC; 80M inter-corporate dividends; 80QQB/80RRB royalties

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Sections 122 to 158 (deductions and rebate)

  • 128: medical treatment; 130: home loan interest (cap ₹50,000); 132: EV loan interest
  • 135, 136: scientific research/rural development donations; company political contributions
  • 138–143: profit-linked deductions (infrastructure, SEZ developers, industrial undertakings, housing projects, North-East)
  • 147: IFSC units; 148: inter-corporate dividends; 151, 152: author and patent royalties; 155: rebate

Applies from tax year 2026-27 (from 1 April 2026).

Section-by-section mapping (20 sections)

1961 ActSubject2025 Act
80ADeductions to be made in computing total income122
80CCHDeduction in respect of contribution to Agnipath Scheme125
80DDBMedical treatment of specified diseases128
80EEDeduction in respect of interest on loan taken for certain house property130
80EEBDeduction in respect of purchase of electric vehicle132
80GGADeduction in respect of certain donations for scientific research or rural development135
80GGBContributions by companies to political parties136
80-IAInfrastructure undertakings138
80-IABSEZ developers139
80-IBCertain industrial undertakings141
80-IBAAffordable housing projects142
80-IEUndertakings in North-Eastern States143
80JJACollecting and processing bio-degradable waste145
80LAOffshore Banking Units and IFSC units147
80MInter-corporate dividends148
80PADeduction in respect of certain income of Producer Companies150 (CBDT); 150 now federal co-operatives (FA 2026)
80QQBRoyalty income of authors151
80RRBRoyalty on patents152
87Rebate to be allowed in computing income-tax155
89AIncome from notified foreign retirement benefit accounts158

Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.

What changed

Renumbered. Sunset deductions (80EE, 80EEB, 80-IA, 80-IBA) are carried over only for eligible existing loans and projects. CBDT maps 80PA (producer companies) to section 150, but Finance Act 2026 replaced section 150 with a deduction for dividend income of federal co-operatives.

Practice notes

  • These deductions are not available under the default new tax regime (section 202, old 115BAC), except those specifically allowed.
  • 80C, 80CCD, 80D, 80DD, 80E, 80EEA, 80G, 80GG, 80GGC, 80JJAA, 80P, 80TTA have their own pages; rebate 87A is on its own page.
  • 80LA → 147: Finance Act 2026 extended the deduction to 20 consecutive tax years for OBUs and 20 out of 25 for IFSC units, and denies it to units formed by splitting up or reconstruction from 1 April 2026.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is section 80EE in the new Income Tax Act?

Section 130 of the Income-tax Act, 2025: interest on a home loan from a financial institution, capped at ₹50,000, for eligible loans.

What is section 80DDB in the new Income Tax Act?

Deduction for medical treatment of specified diseases is section 128 of the Income-tax Act, 2025.

What is section 80A called in the new Income-tax Act, 2025?

Section 80A of the Income-tax Act, 1961 (Deductions to be made in computing total income) corresponds to section 122 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 80CCH called in the new Income-tax Act, 2025?

Section 80CCH of the Income-tax Act, 1961 (Deduction in respect of contribution to Agnipath Scheme) corresponds to section 125 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 80DDB called in the new Income-tax Act, 2025?

Section 80DDB of the Income-tax Act, 1961 (Medical treatment of specified diseases) corresponds to section 128 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 80EE called in the new Income-tax Act, 2025?

Section 80EE of the Income-tax Act, 1961 (Deduction in respect of interest on loan taken for certain house property) corresponds to section 130 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 80EEB called in the new Income-tax Act, 2025?

Section 80EEB of the Income-tax Act, 1961 (Deduction in respect of purchase of electric vehicle) corresponds to section 132 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 80GGA called in the new Income-tax Act, 2025?

Section 80GGA of the Income-tax Act, 1961 (Deduction in respect of certain donations for scientific research or rural development) corresponds to section 135 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in Sections 80A–80RRB, 87, 89A under the new Income Tax Act?

Renumbered. Sunset deductions (80EE, 80EEB, 80-IA, 80-IBA) are carried over only for eligible existing loans and projects. CBDT maps 80PA (producer companies) to section 150, but Finance Act 2026 replaced section 150 with a deduction for dividend income of federal co-operatives.

Related sections

80C→123Deduction for life insurance, PF, PPF, ELSS, tuition fees, home-loan principal and other specified savings80D→126Deduction for health insurance premium, preventive health check-up and medical expenditure for senior citizens80EEA→131Additional ₹1.5 lakh deduction for interest on affordable housing loans80DD→127Deduction for maintenance or medical treatment of a dependant with disability115BAC→202New tax regime (default) for individuals, HUFs, AOPs, BOIs and artificial juridical persons