Section 80CC — Deduction in respect of investment in certain new shares: where it sits in the Income-tax Act, 2025

Section 80CC (Deduction in respect of investment in certain new shares) of the Income-tax Act, 1961 has no identified counterpart in the Income-tax Act, 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 80CC of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

The official CBDT correspondence identifies no single substantive successor — see the clause-by-clause table for where each limb went.

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

Section 80CC — "Deduction in respect of investment in certain new shares", 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 80AA — Computation of deduction under section 80M
Section 80F — Deduction in respect of educational expenses in certain cases
Section 80FF — Deduction in respect of expenses on higher education in certain cases
Section 80H — Deduction in case of new industrial undertakings employing displaced persons, etc
Section 80J — Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases
Section 80JJ — Deduction in respect of profits and gains from business of poultry farming
Section 80K — Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business
Section 80L — Deductions in respect of interest on certain securities, dividends, etc

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