Section 80C is Now Section 123 – Full Deduction List and Limits for FY 2026-27 (Income-tax Act 2025)
Section 80C becomes Section 123 with Schedule XV under the Income-tax Act 2025 from 1 April 2026. Complete Rs. 1.5 lakh deduction list – EPF, PPF, SSY at 8.2%, ELSS, NSC, home loan principal, tuition – with lock-ins and strategy.
