Income Tax Act 2025: 80C ab Section 123, 80D ab Section 126 – Rules Same Hain Ya Badal Gaye? FY 2025-26 Mein Kya Fayda Milega
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Income Tax Act 2025: 80C ab Section 123, 80D ab Section 126 – Rules Same Hain Ya Badal Gaye? FY 2025-26 Mein Kya Fayda Milega
Bhai, bahut se log confuse ho rahe hain ki New Income Tax Act 2025 aa gaya hai toh kya 80C, 80D, depreciation aur 43B(h) jaise popular sections ab khatam ho gaye? Sach yeh hai ki section numbers badal gaye hain lekin limits aur basic rules mein koi major change nahi aaya hai FY 2025-26 ke liye. Is blog mein hum detail se samjhenge ki kya badla hai, kya same hai aur aap iska fayda kaise le sakte ho.
Section Numbers Mein Kya Badla Hai?
New Income Tax Act 2025 ke under purane sections ko reorganize kar diya gaya hai. Yeh changes sirf numbering ke liye hain, fayde mein koi bada farak nahi pada hai.
| Purana Section | Naya Section | Limit / Rule | Status FY 2025-26 |
|---|---|---|---|
| 80C | Section 123 | ₹1.5 Lakh | Same (Old Regime) |
| 80D | Section 126 | ₹25,000 / ₹50,000 | Same (Old Regime) |
| Depreciation (32) | New Block System | Asset category wise | Same rates |
| 43B(h) | Section 43B(h) | 45 days payment | Strictly continue |
80C (Ab Section 123) – Abhi Bhi Powerful Hai
Aap abhi bhi PPF, ELSS, Life Insurance, Home Loan Principal aur NSC par ₹1.5 lakh tak deduction claim kar sakte ho. Sirf section number badla hai, limit aur eligible investments same hain. Agar aap Old Regime choose kar rahe ho toh yeh sabse bada tax saving tool hai.
80D (Ab Section 126) – Health Insurance Par Deduction
Family ke health insurance premium par ₹25,000 (ya senior citizen ke case mein ₹50,000) tak deduction milta rahega. Yeh personal aur family health cover ke liye bahut useful hai. Bahut se MSME owners isko apne business income ke saath combine karke accha saving kar rahe hain.
Depreciation aur 43B(h) – Business Owners Ke Liye Key
Depreciation rules abhi bhi block of assets ke hisab se hain aur rates mein koi bada badlav nahi aaya. Section 43B(h) (45 din payment rule) bhi strictly continue hai. Agar aap MSME suppliers se kharidte ho toh timely payment karna zaroori hai warna expense claim nahi ho payega.
Real Life Example
Ek CA practice chalne wale ne Old Regime choose kiya aur Section 123 (purana 80C) mein ₹1.5 lakh, Section 126 (purana 80D) mein ₹50,000 claim kiya. Saath hi business assets par depreciation bhi liya. Result? Unka tax liability almost ₹85,000 kam ho gaya. Agar unhone New Regime choose kiya hota toh yeh fayda nahi milta.
Old Regime vs New Regime – 2025-26 Mein Kya Choose Karein?
Agar aapke paas 80C, 80D, home loan interest aur depreciation jaise deductions hain toh Old Regime abhi bhi better ho sakta hai. New Regime mein yeh sab limited ya zero ho jaate hain. Har saal apna calculation zaroor karo.
Frequently Asked Questions (FAQs)
Q1. Kya 80C ab khatam ho gaya hai?
Nahi, sirf section number badla hai (ab Section 123). Limit ₹1.5 lakh abhi bhi same hai Old Regime mein.
Q2. Section 43B(h) mein koi change aaya hai?
Nahi, 45 din ka payment rule abhi bhi strictly apply ho raha hai.
Q3. New Income Tax Act 2025 se overall kya farak pada?
Sirf numbering aur compliance badhi hai. Popular deductions aur rules abhi bhi available hain.
Conclusion
Income Tax Act 2025 ke transition ke bawajood 80C (Section 123), 80D (Section 126), depreciation aur 43B(h) jaise important rules mein koi major change nahi aaya hai. Agar aapke paas eligible investments aur expenses hain toh Old Regime abhi bhi bahut powerful hai. Aaj hi apne CA se baat karke apne case ke hisab se best regime choose karo aur deductions ko miss mat karo.
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Written & Reviewed by: Vipin Goel
B.Com | 20+ Years Experience in Income Tax, GST & NRI Taxation
At TaxPremia.com, I write practical and updated tax guides so that taxpayers and businesses can get accurate information and save money legally.
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