Deductions in respect of certain incomes - Income-tax Act, 1961

Chapter: VI-A

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

Part: C
Deductions in respect of certain incomes
Section 80H	:	Omitted
Section 80HH	:	Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
Section 80HHA	:	Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
Section 80HHB	:	Deduction in respect of profits and gains from projects outside India
Section 80HHBA	:	Deduction in respect of profits and gains from housing projects in certain cases
Section 80HHC	:	Deduction in respect of profits retained for export business
Section 80HHD	:	Deduction in respect of earnings in convertible foreign exchange
Section 80HHE	:	Deduction in respect of profits from export of computer software, etc.
Section 80HHF	:	Deduction in respect of profits and gains from export or transfer of film software, etc.
Section 80I	:	Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Section 80IA	:	Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
Section 80IAB	:	Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Section 80IAC	:	Special provision in respect of specified business.
Section 80IB	:	Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
Section 80IBA	:	Deductions in respect of profits and gains from housing projects.
Section 80IC	:	Special provisions in respect of certain undertakings or enterprises in certain special category States
Section 80ID	:	Deduction in respect of profits and gains from business of hotels and convention centres in specified area
Section 80IE	:	Special provisions in respect of certain undertakings in North-Eastern States
Section 80J	:	Omitted
Section 80JJ	:	Omitted
Section 80JJA	:	Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
Section 80JJAA	:	Deduction in respect of employment of new employees
Section 80K	:	Omitted
Section 80L	:	Omitted
Section 80LA	:	Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
Section 80M	:	Deduction in respect of certain inter-corporate dividends
Section 80M	:	Omitted
Section 80MM	:	Omitted
Section 80N	:	Omitted
Section 80O	:	Deduction in respect of royalties, etc., from certain foreign enterprises
Section 80P	:	Deduction in respect of income of co-operative societies
Section 80PA	:	Deduction in respect of certain income of Producer Companies.
Section 80Q	:	Deduction in respect of profits and gains from the business of publication of books
Section 80QQ	:	Omitted
Section 80QQA	:	Deduction in respect of professional income of authors of text books in Indian languages
Section 80QQB	:	Deduction in respect of royalty income, etc., of authors of certain books other than text-books
Section 80R	:	Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Section 80RR	:	Deduction in respect of professional income from foreign sources in certain cases
Section 80RRA	:	Deduction in respect of remuneration received for services rendered outside India
Section 80RRB	:	Deduction in respect of royalty on patents
Section 80S	:	Omitted
Section 80T	:	Omitted
Section 80TT	:	Omitted