Income Tax Sections : Income Tax Act 2025
- Tax Saving Contribution / Investment: Section 123 (Old Sec. 80C)
- Contribution to Pension Scheme: Section 123 (Old Sec. 80CCC)
- Employee's Contribution to NPS: Section 124 (Old Sec. 80CCD(1))
- Additional NPS Contribution: Section 124 (Old Sec. 80CCD(1B))
- Employer's Contribution to NPS: Section 124 (Old Sec. 80CCD(2))
- Standard Deduction: New Act – Salary Deduction (Old Sec. 16(ia))
- Medical Insurance: Section 126 (Old Sec. 80D)
- Differently Abled Dependent: Section 127 (Old Sec. 80DD)
- Medical Expenditure on Self or Dependent: Section 128 (Old Sec. 80DDB)
- Interest on Education Loan: Section 129 (Old Sec. 80E)
- Home Loan Interest: Section 105 (Old Sec. 24(b))
- Home Loan Interest – Eligible Individual: Section 130 (Old Sec. 80EE)
- Home Loan Interest – Affordable Housing: Section 131 (Old Sec. 80EEA)
- Interest on Loan for Electric Vehicle: Section 132 (Old Sec. 80EEB)
- Donations to Charitable Institutions & Funds: Section 354 (Old Sec. 80G)
- Deduction for Rent Paid: Section 134 (Old Sec. 80GG)
- Donations for Rural Development / Scientific Research: Section 135 (Old Sec. 80GGA)
- Donations to Political Parties: Section 137 (Old Sec. 80GGC)
- Royalty Income of Authors: Section 151 (Old Sec. 80QQB)
- Income from Patent: Section 152 (Old Sec. 80RRB)
- Interest Income from Savings Accounts: Section 153 (Old Sec. 80TTA)
- Interest on Savings for Senior Citizens: Section 153 (Old Sec. 80TTB)
- Tax Benefits for Differently Abled Individuals: Section 154 (Old Sec. 80U)