CHAPTER VIA OF INCOME TAX ACT 1961
DEDUCTIONS TO BE MADE IN
COMPUTING TOTAL INCOME
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Section -
80-IAC: Special provision in respect of specified business.
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Section -
80-IBA : Deductions in respect of profits and gains from housing projects
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Section -
80A : Deductions to be made in computing total income
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Section -
80AA : Computation of deduction under section 80M
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Section -
80AB : Deductions to be made with reference to the income included in the gross
total income
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Section -
80AC : Deduction not to be allowed unless return furnished
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Section -
80B : Definitions
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80C : 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 : Deduction in respect of investment in certain new shares
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80CCA : Deduction in respect of deposits under National Savings Scheme or
payment to a deferred annuity plan
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80CCB : Deduction in respect of investment made under Equity Linked Savings
Scheme
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80CCC : Deduction in respect of contribution to certain pension funds
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Section -
80CCD : Deduction in respect of contribution to pension scheme of Central
Government
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80CCE : Limit on deductions under sections 80C, 80CCC and 80CCD
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80CCF : Deduction in respect of subscription to long-term infrastructure bonds
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80CCG : Deduction in respect of investment made under an equity savings scheme
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80D : Deduction in respect of health insurance premia
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Section -
80DD : Deduction in respect of maintenance including medical treatment of a
dependant who is a person with disability
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80DDB : Deduction in respect of medical treatment, etc.
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80E : Deduction in respect of interest on loan taken for higher education
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80EE : Deduction in respect of interest on loan taken for residential house
property
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Section -
80F : Deduction in respect of educational expenses in certain cases
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Section -
80FF : Deduction in respect of expenses on higher education in certain cases
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80G : Deduction in respect of donations to certain funds, charitable
institutions, etc.
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Section -
80GG : Deductions in respect of rents paid
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Section -
80GGA : Deduction in respect of certain donations for scientific research or
rural development
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Section -
80GGB : Deduction in respect of contributions given by companies to political
parties
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80GGC : Deduction in respect of contributions given by any person to political
parties
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Section -
80H : Deduction in case of new industrial undertakings employing displaced
persons, etc.
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Section -
80HH : Deduction in respect of profits and gains from newly established
industrial undertakings or hotel business in backward areas
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Section -
80HHA : Deduction in respect of profits and gains from newly established
small-scale industrial undertakings in certain areas
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Section -
80HHB : Deduction in respect of profits and gains from projects outside India
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Section -
80HHBA : Deduction in respect of profits and gains from housing projects in
certain cases
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Section -
80HHC : Deduction in respect of profits retained for export business
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Section -
80HHD : Deduction in respect of earnings in convertible foreign exchange
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80HHE : Deduction in respect of profits from export of computer software, etc.
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80HHF : Deduction in respect of profits and gains from export or transfer of
film software, etc.
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80-I : Deduction in respect of profits and gains from industrial undertakings
after a certain date, etc.
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Section -
80-IA : Deductions in respect of profits and gains from industrial undertakings
or enterprises engaged in infrastructure development, etc.
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Section -
80-IAB : Deductions in respect of profits and gains by an undertaking or
enterprise engaged in development of Special Economic Zone.
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Section -
80-IB : Deduction in respect of profits and gains from certain industrial
undertakings other than infrastructure development undertakings.
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Section -
80-IC : Special provisions in respect of certain undertakings or enterprises in
certain special category States.
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Section -
80-ID : Deduction in respect of profits and gains from business of hotels and
convention centres in specified area.
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Section -
80-IE : Special provisions in respect of certain undertakings in North-Eastern
States.
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Section -
80J : Deduction in respect of profits and gains from newly established
industrial undertakings or ships or hotel business in certain cases.
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Section -
80JJ : Deduction in respect of profits and gains from business of poultry
farming.
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Section -
80JJA : Deduction in respect of profits and gains from business of collecting
and processing of bio-degradable waste.
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80JJAA : Deduction in respect of employment of new workmen
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80K : Deduction in respect of dividends attributable to profits and gains from
new industrial undertakings or ships or hotel business.
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80L : Deductions in respect of interest on certain securities, dividends, etc.
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80LA : Deductions in respect of certain incomes of Offshore Banking Units and
International Financial Services Centre.
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80M : Deduction in respect of certain inter-corporate dividends.
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80MM : Deduction in the case of an Indian company in respect of royalties,
etc., received from any concern in India.
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80N : Deduction in respect of dividends received from certain foreign
companies.
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80-O : Deduction in respect of royalties, etc., from certain foreign
enterprises.
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Section -
80P : Deduction in respect of income of co-operative societies.
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Section -
80Q : Deduction in respect of profits and gains from the business of
publication of books.
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Section -
80QQ : Deduction in respect of profits and gains from the business of
publication of books.
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Section -
80QQA : Deduction in respect of professional income of authors of text books in
Indian languages.
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Section -
80QQB : Deduction in respect of royalty income, etc., of authors of certain
books other than text-books.
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Section -
80R : Deduction in respect of remuneration from certain foreign sources in the
case of professors, teachers, etc.
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Section -
80RR : Deduction in respect of professional income from foreign sources in
certain cases.
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80RRA : Deduction in respect of remuneration received for services rendered
outside India.
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80RRB : Deduction in respect of royalty on patents.
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80S : Deduction in respect of compensation for termination of managing agency,
etc., in the case of assessees other than companies.
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80T : Deduction in respect of long-term capital gains in the case of assessees
other than companies.
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Section -
80TT : Deduction in respect of winnings from lottery.
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Section - 80TTA : Deduction in
respect of interest on deposits in savings account.
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Section -
80U : Deduction in case of a person with disability.
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Section -
80V : Deduction from gross total income of the parent in certain cases.
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Section -
80VV: Deduction in respect of expenses incurred in connection with certain
proceedings under the Act.