The master for a Chapter VI-A deduction section (Chapter VIII from FY 2026-27): its own ceiling, its senior-citizen variant, which regimes allow it, and — separately — whether the EMPLOYER may allow it against salary TDS at all. It is the source of truth that replaced free-text section codes on declaration lines, and it exists to prevent three specific errors: uncapped summing of declarations, capping 80C, 80CCC and 80CCD(1) independently instead of under the single shared 80CCE ceiling, and allowing sections against salary TDS that the employer must not (80G being the significant case, where the employee claims it in their own return instead). SectionCodeNew carries the Income-tax Act, 2025 number alongside the 1961 one (80C becomes 123, 80D becomes 126) so a single row serves both years.
Fields
| Field | Label | Type | Required | What it does |
|---|
AggregateCapAmount | Aggregate Cap Amount | Currency | | Ceiling of the cap group. |
AggregateCapGroup | Aggregate Cap Group | PickList | | Shared ceiling this section participates in (80CCE). Values: 80 CCE. |
AllowedInNewRegime | Allowed In New Regime | Boolean | | Whether the section survives into the New regime — true only for 80CCD(2) and 80CCH. This per-section flag, not the regime-level switch, is what actually admits those two, so a section left false is disallowed in the New regime even where the regime rule permits Chapter VI-A generally. |
AllowedInOldRegime | Allowed In Old Regime | Boolean | | Whether the section may be claimed under the Old regime. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
EmployerMayAllow | Employer May Allow | Boolean | | False where the employer must not allow it against salary TDS (80G). |
EvidenceKind | Evidence Kind | Text | | What proof the section calls for (rent receipts, premium certificate, lender statement). Reference material for the verifier and the declaration UI; no computation reads it. |
FinancialYear | Financial Year | Text | | The year this ceiling applies to. Null is a deliberate wildcard here — a row with no year matches every year, which is how a section whose limits have not moved is seeded once instead of per year. |
Id | Id | Guid | Yes | |
IsActive | Is Active | Boolean | | |
Label | Label | Text | | |
MaxAmount | Max Amount | Currency | | The section's own ceiling, applied to each claim before any shared group ceiling. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PartnerAccountId | Partner Account | Lookup → Account | | |
RecordTypeId | Record Type | Guid, hidden | | |
RequiresProof | Requires Proof | Boolean | | Records that section 192(2D) and Rule 26C evidence is needed in Form 12BB before the deduction is allowed. It is declarative: no code path enforces it, and proof discipline is exercised instead through the declaration header status, since only Verified or Approved declarations feed the computation at all. |
SectionCode | Section Code | Text | | The Income-tax Act, 1961 section code such as 80C, 80D or 80CCD(1B), and the join key declaration lines are matched against case-insensitively. |
SectionCodeNew | Section Code (2025 Act) | Text | | The equivalent Income-tax Act, 2025 section number (80C becomes 123, 80D becomes 126), carried alongside the 1961 code so one row serves both numbering eras and the UI can label a field with the new number and the familiar old one. Declaration lines are matched on SectionCode, not on this field. |
SeniorMaxAmount | Senior Max Amount | Currency | | The higher ceiling where the beneficiary is a senior citizen (for example 80D and 80DDB). |
SortOrder | Sort Order | Number | | Display order, and quietly load-bearing inside an aggregate cap group: when 80C, 80CCC and 80CCD(1) claims together exceed the shared ceiling, the calculator allocates the ceiling in SortOrder sequence (section code breaking ties) and cuts off the rest. Changing the order changes which section absorbs the shortfall, though not the total allowed. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
Delete | Delete | Delete | Delete the Tax Deduction Section |
DeleteBulk | Delete | Delete | Delete the selected Tax Deduction Section records |
Edit | Edit | Edit | Edit the Tax Deduction Section |
EditHeader | Edit | Edit | Edit |
EditInLine | Edit Inline | EditInline | Edit the Tax Deduction Section inline |
New | New | New | Create a new Tax Deduction Section |
View | View | View | View the Tax Deduction Section |
