Section FinderOld sections 72 to 80U
The department's navigator lists these 70 old sections of the Income-tax Act, 1961 with the section of the Income-tax Act, 2025 that replaces them. "Checked" means the new section was found in the Act and is about the same subject; "number only" means the section exists but its wording differs, so the match rests on the navigator alone. A schedule row refers to a table in a Schedule of the new Act. Use the finder to look up one section.
| Old section | Old heading | Now | Check |
|---|---|---|---|
| 72 | Carry forward and set off of business losses. | section 112 | checked |
| 72A | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in | section 116 | checked |
| 72AA | Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation | section 117 | checked |
| 72AB | Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in | section 118 | checked |
| 73 | Losses in speculation business. | section 113 | checked |
| 73A | Carry forward and set off of losses by specified business. | section 114 | checked |
| 74 | Losses under the head "Capital gains". | section 111 | checked |
| 74A | Losses from certain specified sources falling under the head "Income from other sources". | section 115 | number only |
| 75 | Losses of firms | marked redundant by the navigator (no separate provision) | navigator |
| 76 | Order of detention. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 77 | Detention in and release from prison. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 78 | Carry forward and set off of losses in case of change in constitution of firm or on succession. | section 119 | checked |
| 79 | Carry forward and set off of losses in case of certain companies. | section 119 | checked |
| 79A | No set off of losses consequent to search, requisition and survey. | section 120 | checked |
| 80 | Submission of return for losses. | section 121 | number only |
| 80A | Deductions to be made in computing total income | section 122 | checked |
| 80AA | Computation of deduction under section 80M. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80C | Deduction for insurance premia, deferred annuity, contributions to provident fund, etc. | section 123 | checked |
| 80CC | Deduction in respect of investment in certain new shares. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80CCA | Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80CCB | Deduction in respect of investment made under Equity Linked Savings Scheme. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80CCC | Deduction in respect of contribution to certain pension funds. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80CCD | Deduction in respect of employer contribution to pension scheme of Central Government | section 124 | checked |
| 80CCF | Deduction in respect of subscription to long-term infrastructure bonds. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80CCG | Deduction in respect of investment made under an equity savings scheme. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80CCH | Deduction in respect of contribution to Agnipath Scheme. | section 125 | checked |
| 80D | Deduction in respect of health insurance premia. | section 126 | checked |
| 80DD | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability | section 127 | checked |
| 80DDB | Deduction in respect of medical treatment, etc. | section 128 | checked |
| 80E | Deduction in respect of interest on loan taken for higher education. | section 129 | checked |
| 80EE | Deduction in respect of interest on loan taken for certain house property. | section 130 | checked |
| 80EEA | Deduction in respect of interest on loan taken for certain house property. | section 131 | checked |
| 80EEB | Deduction in respect of purchase of electric vehicle. | section 132 | checked |
| 80F | Deduction in respect of educational expenses in certain cases | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80FF | Deduction in respect of expenses on higher education in certain cases. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. | section 133 | checked |
| 80G(5) | Deduction in respect of donations to certain funds, charitable institutions, etc. | section 354(1) | checked |
| 80G(5)(Proviso) | Deduction in respect of donations to certain funds, charitable institutions, etc. | section 354(2) | checked |
| 80GG | Deductions in respect of rents paid. | section 134 | checked |
| 80GGA | Deduction in respect of certain donations for scientific research or rural development. | section 135 | checked |
| 80GGB | Deduction in respect of contributions given by companies to political parties. | section 136 | checked |
| 80GGC | Deduction in respect of contributions given by any person to political parties. | section 137 | checked |
| 80H | Deduction in case of new industrial undertakings employing displaced persons, etc. [Omitted by the Taxation La | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80HH | Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80HHA | Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certai | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80HHF | Deduction in respect of profits and gains from export or transfer of film software, etc. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80JJ | Deduction in respect of profits and gains from business of poultry farming. [Omitted by the Finance Act, 1997, | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80JJA | Deduction for businesses engaged in collecting and processing of bio-degradable waste | section 145 | checked |
| 80JJAA | Deduction in respect of additional employee cost | section 146 | checked |
| 80K | Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80L | Deductions in respect of interest on certain securities, dividends, etc. [Omitted by the Finance Act, 2005] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80LA | Deductions for income of Offshore Banking Units and Units of International Financial Services Centre | section 147 | checked |
| 80M | Deduction in respect of certain inter-corporate dividends | section 148 | checked |
| 80MM | Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80N | Deduction in respect of dividends received from certain foreign companies. [Omitted by the Finance Act, 1985] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80P | Deduction in respect of income of co-operative societies. | section 149 | checked |
| 80PA | Deduction in respect of certain income of Producer Companies. | section 150 | number only |
| 80QQ | Deduction in respect of profits and gains from the business of publication of books. [Omitted by the Direct Ta | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80QQA | Deduction in respect of professional income of authors of text books in Indian languages. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80QQB | Deduction in respect of royalty income, etc, of authors of certain books other than text-books | section 151 | checked |
| 80R | Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80RR | Deduction in respect of professional income from foreign sources in certain cases. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80RRA | Deduction in respect of remuneration received for services rendered outside India. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80RRB | Deduction in respect of royalty on patents | section 152 | checked |
| 80S | Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80T | Deduction in respect of long-term capital gains in the case of assessees other than companies. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80TT | Deduction in respect of winnings from lottery. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80TTA | Deduction for Interest on Deposits | section 153 | checked |
| 80TTB | Deduction in respect of interest on deposits in case of senior citizens. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 80U | Deduction in case of a person with disability | section 154 | checked |
Sources
- Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
- The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
- CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.
Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.