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171 mapping records. Source-checked records are labelled; remaining legacy mappings stay marked for review.

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s. 80CCDs. 124·Deduction for employer/employee contribution to NPS

No Material Change

What this means for you

This is only a renumbering — Section 80CCD of ITA 1961 is now Section 124 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.

Renumbering only

Relevant for:Tax Professionals

ITA 1961 — Section 80CCD

Review pending

Section 80CCD: Deduction for contribution to pension scheme of Central Government (NPS). Employee contribution within 80C limit; employer contribution up to 14% of salary; additional Rs. 50,000 under 80CCD(1B).

ITA 2025 — Section 124

Review pending

Section 124: Deduction in respect of employer and assessee contribution to pension scheme of Central Government. Same structure.

What Changed

AI Summary

Renumbered from 80CCD to 124. NPS deduction framework unchanged.

Verdict

Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.

ITA 2025 — Section 124Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source