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This is only a renumbering — Section 154 of ITA 1961 is now Section 287 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 154: AO may rectify any mistake apparent from the record in any order passed. Application within 4 years from date of order.
Section 287: Rectification of mistake — same 4-year window.
Renumbered from 154 to 287. No change.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.
This is only a renumbering — Section 80U of ITA 1961 is now Section 154 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 80U: Deduction for person with disability — Rs. 75,000 (40%+ disability), Rs. 1,25,000 (severe disability).
Section 154: Deduction in case of a person with disability. Same limits.
Renumbered from 80U to 154. No change.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.