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This is only a renumbering — Section 80GG of ITA 1961 is now Section 134 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 80GG: Deduction for rent paid by individuals not receiving HRA — least of Rs. 5,000/month, 25% of adjusted total income, or excess rent over 10% of total income.
Section 134: Same deduction for rent paid.
Renumbered from 80GG to 134. No change in computation.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.
This is only a renumbering — Section 80GGC of ITA 1961 is now Section 137 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 80GGC: Deduction for contributions by any person to political parties — full amount deductible (except cash).
Section 137: Deduction in respect of contributions given by any person to political parties.
Renumbered from 80GGC to 137. No change.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.
This is only a renumbering — Section 80GGA of ITA 1961 is now Section 135 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 80GGA: Deduction for donations to approved research associations/institutions for scientific research or rural development.
Section 135: Same deduction.
Renumbered from 80GGA to 135. No change.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.