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Section mapping · Limit on deductions under sections 80C, 80CCC and 80CCD

Section 80CCE (ITA 1961) → 123 (ITA 2025)

Section 80CCE of the Income-tax Act, 1961 corresponds to section 123 of the Income-tax Act, 2025, per the official CBDT comparison utility.

Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
Section comparison
ITA 1961ITA 2025
80CCE
Limit on deductions under sections 80C, 80CCC and 80CCD
123
Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.

This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.

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