Section mapper · Deductions you claim
Section 80CCD(2) of the Income-tax Act, 1961 is now
section 124 of the Income-tax Act, 2025
Your employer's NPS contribution — the one deduction that survives in the new regime.
- Was
s.80CCD(2), Income-tax Act, 1961 (repealed)- Is now
s.124(1) and s.124(2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 124(1) allows 14% of salary for government employers and 10% for everyone else; section 124(2) raises that 10% to 14% when tax is computed under the new regime in section 202(1).
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.80CCD(1) → s.123 — Your own NPS contribution — 10% of salary, inside the ₹1.5 lakh cap
- s.80CCD(1B) → s.124 — The extra ₹50,000 NPS deduction
- s.115BAC → s.202 — The new tax regime — the default slab rates