What replaced the legacy Section 87A rebate under the Income-tax Act, 2025?

Section 156 contains the resident-individual rebate. For Tax Year 2026-27, the default-regime limb can provide up to Rs 60,000 when total income does not exceed Rs 12 lakh, subject to the statutory treatment of special-rate income and marginal rebate relief.

Where is the familiar Section 80C deduction in the Income-tax Act, 2025?

The converter maps the legacy Section 80C reference to Section 123 read with Schedule XV. The represented combined limit remains Rs 1.5 lakh in the optional old regime, subject to the conditions for each qualifying investment or payment.

What is the new reference for the individual tax-regime choice?

The default and optional individual tax-regime framework is represented under Section 202. The applicable result can still depend on taxpayer facts, income type and the tax year, so use the linked official source before filing.

Does a mapped section number calculate my tax or filing position?

No. A section mapping explains the statutory reference and represented treatment. Use the relevant calculator for an editable estimate, then verify the official text and your facts before filing or making a payment.

Income Tax Code Converter & Section Mapping

Search any section from the Income Tax Act, 1961 to view its 2025/2026 legal equivalent under the new tax framework.

Income-tax Act Section Converter (1961 vs 2025/2026)

Search legacy Income-tax Act sections to find their Income-tax Act, 2025 equivalent and related tax treatment. TDS and TCS sections have a dedicated converter.

Effective April 1, 2026

Category Filter:

Old Section (Act 1961)	New Section (Act 2025/2026)	Topic / Category	Key Rule or Treatment
Section 87A	Section 156	Income Tax Rebate (New Regime)	Section 156 provides a resident-individual rebate of up to ₹60,000 when total income under the default regime does not exceed ₹12 lakh, plus statutory marginal relief just above that limit. The rebate cannot exceed tax payable at Section 202(1) rates.
Section 80C	Section 123 read with Schedule XV	Itemized Tax Deductions (EPF, PPF, ELSS, Insurance)	The legacy Section 80C deduction is carried into Section 123 read with Schedule XV. The combined ₹1.5 lakh ceiling remains available under the optional old regime, subject to instrument-specific conditions.
Section 10(13A)	Schedule III, Table serial 11	House Rent Allowance (HRA) Exemption	The HRA exemption appears in Schedule III, Table serial 11. The calculation uses qualifying salary and the prescribed 50%/40% city rule and remains unavailable in the default regime.
Section 16(ia)	Section 19(1), Table serial 2	Standard Deduction from Salary	The salary standard deduction is located in Section 19(1), Table serial 2 of the 2025 Act. The applicable amount is ₹75,000 under the default regime and ₹50,000 under the optional old regime for Tax Year 2026-27.
Section 115BAC	Section 202	Default and Optional Individual Tax Regimes	Section 202 contains the Tax Year 2026-27 individual slab framework, including the default-regime rates and the option to use the old-regime provisions when statutory conditions are met.
Section 112	Section 197	Tax on General Long-Term Capital Gains	General long-term capital-gains tax is governed by Section 197. Asset classification, acquisition date, grandfathering and resident-individual basic-exemption adjustments can affect the result.
Section 112A	Section 198	Long Term Capital Gains (LTCG) on Equity	Qualifying long-term listed-equity and equity-oriented-fund gains are taxed at 12.5% above the aggregate ₹1.25 lakh annual threshold, subject to holding-period, STT, asset-definition and basic-exemption-adjustment rules.
Section 111A	Section 196	Short Term Capital Gains (STCG) on Equity	Qualifying short-term listed-equity and equity-oriented-fund gains are taxed at 20%, subject to holding-period, STT, asset-definition and resident basic-exemption-adjustment rules.
Section 24(b)	Section 22	Home Loan Interest Deduction	An eligible self-occupied-property interest deduction can be capped at ₹2 lakh under the optional old regime when acquisition/construction and completion conditions are met; lower caps and separate let-out/loss rules can apply.
Section 80D	Section 126	Health Insurance Premium Deduction	Section 126 retains separate premium limits: ordinarily ₹25,000 for self/family and ₹25,000 for parents, increased to ₹50,000 for a category that includes a senior citizen. The combined maximum can reach ₹1,00,000 when both eligible categories use the senior-citizen limit.
Section 115BBH	Section 194(1), Table serial 4	Tax on Virtual Digital Assets (Crypto / VDA)	Specified VDA transfer income is taxed at 30% before applicable surcharge and cess. No deduction is generally allowed other than the permitted cost of acquisition, and VDA loss set-off/carry-forward is restricted.

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Frequently Asked Questions (FAQs)

This page covers general Income-tax Act mappings such as rebate, deductions, salary treatment, capital gains and the individual tax regime. TDS and TCS payment-section mappings are intentionally kept on the separate TDS and TCS Code Converter page.