Section 115BAC under the
Income-tax Act, 2025
New (default) personal tax regime for individuals, HUFs and others
Topic
New (default) personal tax regime for individuals, HUFs and others — Deductions provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
The single most consequential renumbering for salaried taxpayers — every payroll system, Form 16 template and regime-election workflow that references '115BAC' must move to 's.202'. It remains the default regime. Cross-reference to watch: the Rs 75,000 standard deduction in s.19(1) Table Sl. No. 2(a) is expressly keyed to 'where income-tax is computed under section 202(1)', with Rs 50,000 otherwise.
Source
ICAI concordance row '202 | New tax regime for individuals, Hindu undivided family and others. | 115BAC'; verified against bare text of s.202(1). Independently corroborated by TaxGuru ('New Tax Regime (Section 202, formerly 115BAC)').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
Frequently asked
What replaces Section 115BAC?
Section 202 of the Income-tax Act, 2025. It remains the default regime for individuals, HUFs and others. Every payroll system, Form 16 template and regime-election workflow that references 115BAC has to move to Section 202.
Does the standard deduction still depend on which regime you are in?
Yes. Section 19(1), Table Sl. No. 2(a) keys the Rs 75,000 standard deduction to 'where income-tax is computed under section 202(1)', with Rs 50,000 otherwise — the same regime-dependent split as under the 1961 Act.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.