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.

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.