Section mapper · Deductions you claim
Section 80A of the Income-tax Act, 1961 is now
section 122 of the Income-tax Act, 2025
The ceiling on Chapter VI-A deductions — you cannot deduct more than you earned.
- Was
s.80A, Income-tax Act, 1961 (repealed)- Is now
s.122(1) and (2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 122(1) allows the Chapter VIII deductions from gross total income, and 122(2) keeps the ceiling that made the old section matter: the aggregate of those deductions cannot exceed the gross total income itself.
Where this comes from
Read from incometaxindia.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.
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