Section mapper · Tax rates, rebate and relief
Section 87A of the Income-tax Act, 1961 is now
section 156 of the Income-tax Act, 2025
The rebate that makes income up to ₹12 lakh tax-free in the new regime.
- Was
s.87A, Income-tax Act, 1961 (repealed)- Is now
s.156(1) old regime, s.156(2) new regime, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 156(1) is the old-regime rebate — ₹12,500 up to ₹5,00,000. Section 156(2) is the new-regime rebate — up to ₹60,000 for income up to ₹12,00,000, with marginal relief written into clause (b) for income just above the line.
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.115BAC → s.202 — The new tax regime — the default slab rates
- s.87 → s.155 — The general rule that rebates are allowed against tax
- s.89 → s.157 — Relief when salary arrears push you into a higher bracket