Section mapper · Tax rates, rebate and relief
Section 115BAC of the Income-tax Act, 1961 is now
section 202 of the Income-tax Act, 2025
The new tax regime — the default slab rates.
- Was
s.115BAC, Income-tax Act, 1961 (repealed)- Is now
s.202(1), Income-tax Act, 2025- In force from
What changed
Renumbered and renamed. Section 202 is headed "New tax regime for individuals, Hindu undivided family and others", and the rest of the Act now cross-refers to "tax computed under section 202(1)" wherever the old Act said 115BAC — including the ₹75,000 standard deduction and the 14% employer NPS limit.
Our CTC to in-hand calculator applies this provision, and cites the 2025-Act number beside the figure it produces.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.87A → s.156 — The rebate that makes income up to ₹12 lakh tax-free in the new regime
- s.16(ia) → s.19 — Standard deduction from salary
- s.80CCD(2) → s.124 — Your employer's NPS contribution — the one deduction that survives in the new regime