Section mapper · Deductions you claim

Section 80D of the Income-tax Act, 1961 is now section 126 of the Income-tax Act, 2025

Health insurance premium and preventive health check-ups.

Was
s.80D, Income-tax Act, 1961 (repealed)
Is now
s.126, Income-tax Act, 2025
In force from

What changed

Renumbered only. Old-regime only.

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 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

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