Ans: Chapter VIA deductions are not applicable under the new tax regime. This means it doesn’t cover deductions from Sections 80-IBA, 80-IB, 80-IAC, 80-IAB, 80IA, 80GGC, 80GGA, 80GG, 80G, 80EEB, 80EEA, 80EE, 80E, 80DDB, 80DD, 80D, 80CCD, 80CCC, and 80C. However, deductions under Sections 80JJAA and 80CCD(2) are applicable.