Section mapper · Deductions you claim
Section 80CCC of the Income-tax Act, 1961 is now
section 123 of the Income-tax Act, 2025
Contribution to a pension annuity plan from an insurer.
- Was
s.80CCC, Income-tax Act, 1961 (repealed)- Is now
s.123 read with Schedule XV, paragraph 1(x), Income-tax Act, 2025- In force from
What changed
Absorbed. The CBDT mapping marks section 80CCC “Omitted” because it no longer exists as a section — the deduction itself is paragraph 1(x) of Schedule XV, inside section 123’s ₹1,50,000 basket. That is where the old 80CCE aggregate limit now lives too.
Read from the Act The official CBDT section mapping has no row for this provision, or retires the old section without saying where the rule went. The correspondence above is our reading of the enacted Act: we located the provision that now carries the same rule and cite it. It is a documented reading, not a quotation, and it is graded medium for that reason.
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.
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