Section mapper · Deductions you claim
Section 80CCD(1) of the Income-tax Act, 1961 is now
section 123 of the Income-tax Act, 2025
Your own NPS contribution — 10% of salary, inside the ₹1.5 lakh cap.
- Was
s.80CCD(1), Income-tax Act, 1961 (repealed)- Is now
s.123 read with Schedule XV, paragraph 1(y), Income-tax Act, 2025- In force from
What changed
Absorbed into the ₹1.5 lakh basket. Your own contribution to the notified pension scheme is paragraph 1(y) of Schedule XV — 10% of salary for an employee, 20% of gross total income otherwise — and section 124(5) stops you claiming the same rupee twice.
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.
Sections people look up next
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- s.80CCD(2) → s.124 — Your employer's NPS contribution — the one deduction that survives in the new regime