Section 122 — Deductions to be made in computing total income: its source in the Income-tax Act, 1961

Section 122 (Deductions to be made in computing total income) of the Income-tax Act, 2025 consolidates Section 80A, Section 80AB, Section 80AC and Section 80B of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · 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

read both texts · §80A (1961) vs §122 (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 122 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 80A, Section 80AB, Section 80AC, Section 80B of the Income-tax Act, 1961.

What does Section 122 of the Income-tax Act, 2025 deal with?

Section 122 — "Deductions to be made in computing total income", under CHAPTER VIII - Deductions to be made in computing total income of the Income-tax Act, 2025.

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same chapter · chapter viii - deductions to be made in computing total income · income-tax act, 2025

Section 123 — Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.
Section 124 — Deduction in respect of employer contribution to pension scheme of Central Government
Section 125 — Deduction in respect of contribution to Agnipath Scheme
Section 126 — Deduction in respect of health insurance premia
Section 127 — Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
Section 128 — Deduction in respect of medical treatment, etc.
Section 129 — Deduction in respect of interest on loan taken for higher education
Section 130 — Deduction in respect of interest on loan taken for residential house property

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536