INCOME TAX ACT 2025
Income Tax Act 2025Chapter IV

Section 130

Section 130 — Education Loan Interest (80E)

Computation of Total Income
ITA 1961 Equivalent: S.80E
Key topics covered
#80E#education loan interest
Section Overview

Section No.

130

Chapter

IV

ITA 1961 Predecessor

S.80E

Chapter Context

Section 130 falls under Chapter IV — Computation of Total Income of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.80E.

Frequently Asked Questions

Section 130 of the Income Tax Act 2025 deals with "Section 130 — Education Loan Interest (80E)". It falls under Chapter IV (Computation of Total Income). The equivalent provision in the old Income Tax Act 1961 was S.80E. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.

S.80E of the Income Tax Act 1961 corresponds to Section 130 of the Income Tax Act 2025 ("Section 130 — Education Loan Interest (80E)"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.

Section 130 ("Section 130 — Education Loan Interest (80E)") is part of Chapter IV — Computation of Total Income — of the Income Tax Act 2025. This chapter deals with computation of total income provisions applicable for Tax Year 2026-27 and onwards.