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Chapter 6A: DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

Income Tax Act • Direct Tax

Acts in this Chapter (78)

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80A Deductions to be made in computing total income
0 sections 0 rules
80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
0 sections 0 rules
80AB Deductions to be made with reference to the income included in the gross total income
0 sections 0 rules
80AC Deduction not to be allowed unless return furnished
0 sections 0 rules
80B Definitions
0 sections 0 rules
80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
0 sections 0 rules
80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993]
0 sections 0 rules
80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
0 sections 0 rules
80CCB Deduction in respect of investment made under Equity Linked Savings Scheme
0 sections 0 rules
80CCC Deduction in respect of contribution to certain pension funds
0 sections 0 rules
80CCD Deduction in respect of contribution to pension scheme of Central Government
0 sections 0 rules
80CCE Limit on deductions under sections 80C, 80CCC and 80CCD
0 sections 0 rules
80CCF Deduction in respect of subscription to long-term infrastructure bonds
0 sections 0 rules
80CCG Deduction in respect of investment made under an equity savings scheme
0 sections 0 rules
80CCH Deduction in respect of contribution to agnipath scheme.
0 sections 0 rules
80D Deduction in respect of medical insurance premia
0 sections 0 rules
80DD Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
0 sections 0 rules
80DDB Deduction in respect of medical treatment, etc.
0 sections 0 rules
80E Deduction in respect of interest on loan taken for higher education
0 sections 0 rules
80EE Deduction in respect of interest on loan taken for residential house property
0 sections 0 rules
80EEA Deduction in respect of interest on loan taken for certain house property.
0 sections 0 rules
80EEB Deduction in respect of purchase of electric vehicle.
0 sections 0 rules
80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
0 sections 0 rules
80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981]
0 sections 0 rules
80G. Deduction in respect of donations to certain funds, charitable institutions, etc.
0 sections 0 rules
80GG Deductions in respect of rents paid
0 sections 0 rules
80GGA Deduction in respect of certain donations for scientific research or rural development
0 sections 0 rules
80GGB Deduction in respect of contributions given by companies to political parties
0 sections 0 rules
80GGC Deductions in respect of contributions given by any person to political parties
0 sections 0 rules
80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]
0 sections 0 rules
80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]
0 sections 0 rules
80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
0 sections 0 rules
80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
0 sections 0 rules
80HHB Deduction in respect of profits and gains from projects outside India
0 sections 0 rules
80HHBA Deduction in respect of profits and gains from housing projects in certain cases
0 sections 0 rules
80HHC Deduction in respect of profits retained for export business
0 sections 0 rules
80HHD Deduction in respect of earnings in convertible foreign exchange
0 sections 0 rules
80HHE Deduction in respect of profits from export of computer software, etc.
0 sections 0 rules
80HHF Deduction in respect of profits and gains from export or transfer of film software, etc.
0 sections 0 rules
80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
0 sections 0 rules
80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
0 sections 0 rules
80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
0 sections 0 rules
80IAC Special provision in respect of specified business
0 sections 0 rules
80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
0 sections 0 rules
80IBA Deductions in respect of profits and gains from housing projects
0 sections 0 rules
80IC Special provisions in respect of certain undertakings or enterprises in certain special category States
0 sections 0 rules
80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area
0 sections 0 rules
80IE Special provisions in respect of certain undertakings in North-Eastern States
0 sections 0 rules
80J [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989]
0 sections 0 rules
80JJ [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].
0 sections 0 rules
80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
0 sections 0 rules
80JJAA Deduction in respect of employment of new workmen
0 sections 0 rules
80K [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
0 sections 0 rules
80L [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] ..
0 sections 0 rules
80LA Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
0 sections 0 rules
80M Deduction in respect of certain intercorporate dividends
0 sections 0 rules
80M [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] .
0 sections 0 rules
80MM [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984]
0 sections 0 rules
80N [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
0 sections 0 rules
80O Deduction in respect of royalties, etc., from certain foreign enterprises
0 sections 0 rules
80P Deduction in respect of income of co-operative societies
0 sections 0 rules
80PA. Deduction in respect of certain income of Producer Companies.
0 sections 0 rules
80Q Deduction in respect of profits and gains from the business of publication of books
0 sections 0 rules
80QQ [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
0 sections 0 rules
80QQA Deduction in respect of professional income of authors of text books in Indian languages
0 sections 0 rules
80QQB Deduction in respect of royalty income, etc., of authors of certain books other than text books
0 sections 0 rules
80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
0 sections 0 rules
80RR Deduction in respect of professional income from foreign sources in certain cases
0 sections 0 rules
80RRA Deduction in respect of remuneration received for services rendered outside India
0 sections 0 rules
80RRB Deduction in respect of royalty on Patents
0 sections 0 rules
80S [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
0 sections 0 rules
80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
0 sections 0 rules
80TT [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
0 sections 0 rules
80TTA. Deduction in respect of interest on deposits in savings account.
0 sections 0 rules
80TTB Deduction in respect of interest on deposits in case of senior citizens
0 sections 0 rules
80U Deduction in case of a person with disability
0 sections 0 rules
80V [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995]
0 sections 0 rules
80VV [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
0 sections 0 rules
Chapter Statistics
78
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Rules
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Forms
Hierarchy Path
Direct Tax
Income Tax Act
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
Chapter Information
Chapter Number:
6A
Full Name:
Chapter VIA DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
Order:
0
Created:
Aug 20, 2025
Updated:
Aug 20, 2025
Recently Added Acts
80A Deductions to be made in computing total income 0 sections • Added: Aug 20, 2025
80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 0 sections • Added: Aug 20, 2025
80AB Deductions to be made with reference to the income included in the gross total income 0 sections • Added: Aug 20, 2025
80AC Deduction not to be allowed unless return furnished 0 sections • Added: Aug 20, 2025
80B Definitions 0 sections • Added: Aug 20, 2025
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