Section 80-IBA — Deductions in respect of profits and gains from housing projects: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 80-IBA (Deductions in respect of profits and gains from housing projects) of the Income-tax Act, 1961 corresponds to Section 142 (Deductions in respect of profits and gains from housing projects) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 142 — Deductions in respect of profits and gains from housing projects

read both texts · §80-IBA (1961) vs §142 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 80-IBA of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 142.

What does Section 80-IBA of the Income-tax Act, 1961 deal with?

Section 80-IBA — "Deductions in respect of profits and gains from housing projects", under CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME of the Income-tax Act, 1961.

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same chapter · chapter vi-a - deductions to be made in computing total income · income-tax act, 1961

Section 80-IA — Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
Section 80-IAB — Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Section 80-IAC — Special provision in respect of specified business
Section 80-IB — Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
Section 80-IC — Special provisions in respect of certain undertakings or enterprises in certain special category States
Section 80-ID — Deduction in respect of profits and gains from business of hotels and convention centres in specified area
Section 80-IE — Special provisions in respect of certain undertakings in North-Eastern States
Section 80JJA — Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281