Computation

Deductions (Chapter VI-A)

80C, 80D, 80G, 80TTA and other deductions from gross total income.

Income-tax Act, 1961

Sections 80A–80U

Income-tax Act, 2025

Chapter VIII of the new Act

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§80C
Deduction up to ₹1.5 lakh for LIC, PPF, ELSS, home-loan principal, etc.
Cl. 123
Changed
Retained only under the old regime; new default regime replaces most Chapter VI-A benefits.
No working note
§80D
Medical insurance premium: ₹25k / ₹50k (senior) with preventive-check add-on.
Cl. 124
Changed
Available only under opt-in old regime; limits unchanged.
No working note
§80CCD(2)
Employer NPS contribution deductible up to 10% of salary (14% for govt).
Cl. 125
Changed
Employer NPS deduction raised to 14% of salary for all under the new regime.
No working note
§80JJAA
30% of additional employee cost deductible for 3 years for new hires.
Cl. 129
Retained under both regimes with same 30% × 3-year benefit.
No working note

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