Section mapper · Deductions you claim
Section 80CCD of the Income-tax Act, 1961 is now
section 124 of the Income-tax Act, 2025
NPS deductions — the employee, the extra ₹50,000 and the employer share.
- Was
s.80CCD, Income-tax Act, 1961 (repealed)- Is now
s.124, Income-tax Act, 2025- In force from
What changed
Renumbered into one section. Section 124 carries all three limbs of the old 80CCD: your own contribution, the additional deduction that was 80CCD(1B), and the employer contribution that was 80CCD(2). Each has its own page here.
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.
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.80CCD(2) → s.124 — Your employer's NPS contribution — the one deduction that survives in the new regime
- s.10(12A) → s.11 — The 60% of your NPS corpus you can take out tax-free at exit