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Income_Tax_Act
Section / Rule Number   Content   
 
80A Deductions to be made in computing total income
80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
80AB Deductions to be made with reference to the income included in the gross total income
80AC Deduction not to be allowed unless return furnished
80B Definitions
80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993]
80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
80CCB Deduction in respect of investment made under Equity Linked Savings Scheme
80CCC Deduction in respect of contribution to certain pension funds
80CCD Deduction in respect of contribution to pension scheme of Central Government
80CCE Limit on deductions under sections 80C, 80CCC and 80CCD
80CCF Deduction in respect of subscription to long-term infrastructure bonds
80CCG Deduction in respect of investment made under an equity savings scheme
80D Deduction in respect of medical insurance premia
80DD Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
80DDB Deduction in respect of medical treatment, etc.
80E Deduction in respect of interest on loan taken for higher education
80EE Deduction in respect of interest on loan taken for residential house property
80EEA Deduction in respect of interest on loan taken for certain house property.
80EEB Deduction in respect of purchase of electric vehicle.
80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981]
80G. Deduction in respect of donations to certain funds, charitable institutions, etc.
80GG Deductions in respect of rents paid
80GGA Deduction in respect of certain donations for scientific research or rural development
80GGB Deduction in respect of contributions given by companies to political parties
80GGC Deductions in respect of contributions given by any person to political parties
80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]
80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
80HHB Deduction in respect of profits and gains from projects outside India
80HHBA Deduction in respect of profits and gains from housing projects in certain cases
80HHC Deduction in respect of profits retained for export business
80HHD Deduction in respect of earnings in convertible foreign exchange
80HHE Deduction in respect of profits from export of computer software, etc.
80HHF Deduction in respect of profits and gains from export or transfer of film software, etc.
80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
80IAC Special provision in respect of specified business
80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
80IBA Deductions in respect of profits and gains from housing projects
80IC Special provisions in respect of certain undertakings or enterprises in certain special category States
80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area
80IE Special provisions in respect of certain undertakings in North-Eastern States
80J [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989]
80JJ [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].
80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
80JJAA Deduction in respect of employment of new workmen
80K [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
80L [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] ..
80LA Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
80M Deduction in respect of certain intercorporate dividends
80M [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] .
80MM [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984]
80N [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
80O Deduction in respect of royalties, etc., from certain foreign enterprises
80P Deduction in respect of income of co-operative societies
80PA. Deduction in respect of certain income of Producer Companies.
80Q Deduction in respect of profits and gains from the business of publication of books
80QQ [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
80QQA Deduction in respect of professional income of authors of text books in Indian languages
80QQB Deduction in respect of royalty income, etc., of authors of certain books other than text books
80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
80RR Deduction in respect of professional income from foreign sources in certain cases
80RRA Deduction in respect of remuneration received for services rendered outside India
80RRB Deduction in respect of royalty on Patents
80S [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
80TT [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
80TTA. Deduction in respect of interest on deposits in savings account.
80TTB Deduction in respect of interest on deposits in case of senior citizens
80U Deduction in case of a person with disability
80V [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995]
80VV [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
80CCH Deduction in respect of contribution to agnipath scheme.