| Chapter: VI-A |
| DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME |
| Part: A |
| General |
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Section 80A
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Deductions to be made in computing total income
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Section 80AA
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Omitted
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Section 80AB
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: |
Deductions to be made with reference to the income included in the gross total income
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Section 80AC
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Deduction not to be allowed unless return furnished
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Section 80B
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Definitions
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| Part: B |
| Deductions in respect of certain payments |
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Section 80C
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Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
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Section 80CC
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Omitted
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Section 80CCA
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Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
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Section 80CCB
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Deduction in respect of investment made under Equity Linked Savings Scheme
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Section 80CCC
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Deduction in respect of contribution to certain pension funds
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Section 80CCD
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Deduction in respect of contribution to pension scheme of Central Government
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Section 80CCE
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Limit on deductions under sections 80C, 80CCC and 80CCD
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Section 80CCF
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Deduction in respect of subscription to long-term infrastructure bonds.
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Section 80CCG
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Deduction in respect of investment made under an equity savings scheme.
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Section 80CCH
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Deduction in respect of contribution to Agnipath Scheme
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Section 80D
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Deduction in respect of health insurance
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Section 80DD
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Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
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Section 80DDA
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Omitted
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Section 80DDB
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Deduction in respect of medical treatment, etc.
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Section 80E
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Deduction in respect of interest on loan taken for higher education
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Section 80EE
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Deduction in respect of interest on loan taken for residential house property.
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Section 80EEA
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Deduction in respect of interest on loan taken for certain house property
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Section 80EEB
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: |
Deduction in respect of purchase of electric vehicle
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Section 80F
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: |
Omitted
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Section 80FF
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: |
Omitted
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Section 80G
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Deduction in respect of donations to certain funds, charitable institutions, etc.
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Section 80GG
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Deductions in respect of rents paid
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Section 80GGA
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Deduction in respect of certain donations for scientific research or rural development
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Section 80GGB
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Deduction in respect of contributions given by companies to political parties or an electoral trust
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Section 80GGC
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Deduction in respect of contributions given by any person to political parties
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| Part: C |
| Deductions in respect of certain incomes |
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Section 80H
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: |
Omitted
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Section 80HH
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: |
Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
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Section 80HHA
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: |
Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
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Section 80HHB
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Deduction in respect of profits and gains from projects outside India
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Section 80HHBA
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Deduction in respect of profits and gains from housing projects in certain cases
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Section 80HHC
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Deduction in respect of profits retained for export business
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Section 80HHD
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Deduction in respect of earnings in convertible foreign exchange
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Section 80HHE
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Deduction in respect of profits from export of computer software, etc.
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Section 80HHF
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Deduction in respect of profits and gains from export or transfer of film software, etc.
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Section 80I
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: |
Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
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Section 80IA
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Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
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Section 80IAB
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Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
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Section 80IAC
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Special provision in respect of specified business.
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Section 80IB
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: |
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
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Section 80IBA
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Deductions in respect of profits and gains from housing projects.
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Section 80IC
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: |
Special provisions in respect of certain undertakings or enterprises in certain special category States
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Section 80ID
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: |
Deduction in respect of profits and gains from business of hotels and convention centres in specified area
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Section 80IE
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: |
Special provisions in respect of certain undertakings in North-Eastern States
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Section 80J
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: |
Omitted
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Section 80JJ
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: |
Omitted
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Section 80JJA
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: |
Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
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Section 80JJAA
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: |
Deduction in respect of employment of new employees
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Section 80K
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: |
Omitted
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Section 80L
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: |
Omitted
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Section 80LA
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: |
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
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Section 80M
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: |
Omitted
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Section 80M
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: |
Deduction in respect of certain inter-corporate dividends
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Section 80MM
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: |
Omitted
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Section 80N
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: |
Omitted
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Section 80O
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: |
Deduction in respect of royalties, etc., from certain foreign enterprises
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Section 80P
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: |
Deduction in respect of income of co-operative societies
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Section 80PA
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: |
Deduction in respect of certain income of Producer Companies.
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Section 80Q
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: |
Deduction in respect of profits and gains from the business of publication of books
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Section 80QQ
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: |
Omitted
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Section 80QQA
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: |
Deduction in respect of professional income of authors of text books in Indian languages
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Section 80QQB
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: |
Deduction in respect of royalty income, etc., of authors of certain books other than text-books
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Section 80R
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: |
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
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Section 80RR
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: |
Deduction in respect of professional income from foreign sources in certain cases
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Section 80RRA
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Deduction in respect of remuneration received for services rendered outside India
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Section 80RRB
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: |
Deduction in respect of royalty on patents
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Section 80S
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: |
Omitted
|
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Section 80T
|
: |
Omitted
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Section 80TT
|
: |
Omitted
|
| Part: CA |
| Deductions in respect of other incomes |
|
Section 80TTA
|
: |
Deduction in respect of interest on deposits in savings account.
|
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Section 80TTB
|
: |
Deduction in respect of interest on deposits in case of senior citizens.
|
| Part: D |
| Other deductions |
|
Section 80U
|
: |
Deduction in case of a person with disability
|
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Section 80V
|
: |
Omitted
|
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Section 80VV
|
: |
Omitted
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