Is 80C deduction removed?? Income Tax Deductions Guide: 80C to 80U, Rebate & Relief | 1961 vs 2025 скачать в хорошем качестве

Is 80C deduction removed?? Income Tax Deductions Guide: 80C to 80U, Rebate & Relief | 1961 vs 2025

Confused about the New Income Tax Act 2025? In this comprehensive guide, CA Devesh Thakur breaks down the major transition from the Income Tax Act 1961 to the new 2025 framework effective from April 1, 2026. If you are a taxpayer, student, or professional, this video will help you understand how your favorite deductions like 80C, 80D, and 80G have been "re-mapped" to new sections (122 to 157). We also discuss the big changes from Budget 2025/2026, including the ₹12 Lakh tax-free limit and the increased ₹75,000 standard deduction. ✅ Key Topics Covered: • The logic behind replacing the 1961 Act with the 2025 Act. • Section 80C vs. New Section 123: Is the ₹1.5 Lakh limit safe? • Medical Insurance: Old 80D vs. New Section 126. • The "New Avatar" of NPS, Higher Education Loans, and Electric Vehicle deductions. • Mapping Table: 80C, 80D, 80E, 80G, 80TTA to their new counterparts. • Rebate Under Section 156 (Old 87A) & Relief Under Section 157 (Old 89). #incometaxact2025 #incometax #cadeveshthakur ‪@cadeveshthakur‬ This 60-minute masterclass explains the complete framework of Chapter VI-A deductions, rebate and relief provisions under the Income Tax Act 1961 and the New Income Tax Act 2025. Deduction reduces your Gross Total Income (GTI). Rebate reduces your tax liability after tax is calculated. Relief adjusts excess tax burden due to timing mismatch or double taxation. What is Gross Total Income (GTI)? What is Section 80A and why is it important? Which deductions are explained in this video? Corresponding sections under Income Tax Act 2025 (Sections 122 to 160) are also explained. What changed in the new Income Tax Act 2025? How does Section 87A rebate work? What is Relief under Section 89? What is DTAA relief under Section 90 or 90A? When does Unilateral Relief under Section 91 apply? Income Tax Act 1961 vs 2025 Deduction vs Rebate vs Relief TIMESTAMPS 00:00 Introduction – Deduction is now Rebate is now Relief Explained 00:55 New avatar of 80C and 80D 01:12 Section 80A is now Sec 122 – Gross Total Income (GTI), Basic Deduction Framework 03:22 Section 80C is now Sec 123 – Investments and Limits 04:48 Section 80CCD is now Sec 124 – NPS Deduction Rules 05:51 Section 80CCH is now Sec 125 – Agnipath Scheme Deduction 07:26 Section 80D is now Sec 126 – Health Insurance Deduction 09:11 Section 80DD is now 127 – Dependent Disability Deduction 10:08 Section 80DDB is now 128 – Specified Disease Deduction 11:57 Section 80E is now 129 – Education Loan Interest Deduction 13:11 Section 80EE is now 130 – Home Loan Interest Deduction 14:28 Section 80EEA is now 131 – Affordable Housing Home Loan Interest Deduction 15:23 Section 80EEB is now 132 – Electric Vehicle Loan Deduction 16:17 Section 80G is now 133 – Donation Deduction Rules 17:40 How to calculate GTI (Gross Total Income) 19:16 Section 80GG is now 134 – Rent Deduction without HRA 20:25 Section 80GGA is now 135 – Scientific Research Donations 20:25 Section 80GGB is now 136 – Political Donation Company 20:25 Section 80GGC is now 137 – Political Donation Individual 25:13 Section 80IA is now 138 – Infrastructure undertaking Deduction 27:19 Section 80IAB is now 139 – SEZ Developer Deduction 28:30 Section 80IAC is now 140 – Eligible Start-up Deduction 30:39 Section 80IB is now 141 – Industrial undertaking 31:45 Section 80IBA is now 142 Housing Projects 33:23 Section 80IE is now 143 – North-East Undertaking Deduction 35:26 Section 10AA is now 144 – SEZ Unit Deduction 38:06 Section 80JJA is now 145 – Bio Degradable Waste Business Deduction 39:09 Section 80JJAA is now 146 – Additional Employee Cost Deduction 40:13 Section 80LA is now 147 – Offshore Banking / IFSC Deduction 42:59 Section 80M is now 148 – Inter-corporate Dividend 44:18 Section 80P is now 149 – Co-operative Societies 46:16 Section 80QQB is now 151 – Author Royalty 47:55 Section 80RRB is now 152 – Patent Royalty 50:11 Section 80TTA / 80TTB is now 153 – Deductions for senior citizens 51:25 Section 80U is now 154 – Disability (Self) Deduction 53:25 Rebate 87 is now 155 – Section 87 Basic Framework 54:30 Rebate 87A is now 156 – Section 87A Rebate for Individuals 55:45 Relief under Section 89 is now 157 – Salary Arrears 56:43 Section 89A is now 158 – Foreign Retirement Account Relief 58:27 Section 90 / 90A is now 159 – DTAA Double Taxation Relief 60:19 Section 91 is now 160 – Unilateral Relief 📂 Income Tax Return (ITR) Filing FY 2025-26 | Complete Guide:    • 📂 Income Tax Return (ITR) Filing FY 2025-2...   🔗 Connect with CA Devesh Thakur 📌 Instagram:   / cadeveshthakur   📌 YouTube:    / @cadeveshthakur   📌 LinkedIn:   / cadeveshthakur   📌 Facebook:   / cadevesh   📌 X (Twitter): https://x.com/cadeveshthakur 📌 Pinterest:   / cadevesht   📌 Threads: https://www.threads.com/@cadeveshthakur 📌 WhatsApp Channel: https://whatsapp.com/channel/0029Va6G...