— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 80C — Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 80C (Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.) of the Income-tax Act, 1961 corresponds to Section 123 and Schedule XV of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 123 — Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.
- Schedule XV — Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc.
read both texts · §80C (1961) vs §123 (2025)
loading…
loading…
The official table additionally links Section 2 (Definitions) — definitional/interpretive cross-references, not the substantive successor.
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 80C 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 123, Schedule XV.
What does Section 80C of the Income-tax Act, 1961 deal with?
Section 80C — "Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.", under CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME of the Income-tax Act, 1961.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter vi-a - deductions to be made in computing total income · income-tax act, 1961
- Section 80A — Deductions to be made in computing total income
- Section 80AB — Deductions to be made with reference to the income included in the gross total income
- Section 80AC — Deduction not to be allowed unless return furnished
- Section 80B — Definitions
- Section 80CCA — Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
- Section 80CCB — Deduction in respect of investment made under Equity Linked Savings Scheme
- Section 80CCC — Deduction in respect of contribution to certain pension funds
- Section 80CCD — Deduction in respect of contribution to pension scheme of Central Government
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