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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.
     
         
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