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Section 80CCA — Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan: where it sits in the Income-tax Act, 2025

Section 80CCA (Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan) of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — as per the official CBDT correspondence, it stands omitted in the new Act.

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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 80CCA of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

Yes — as per the official CBDT correspondence, Section 80CCA stands omitted in the Income-tax Act, 2025 with no corresponding provision.

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

Section 80CCA — "Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan", 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 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 80C — Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
  • 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
  • Section 80CCE — Limit on deductions under sections 80C, 80CCC and 80CCD

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