80B Definitions

Detailed Description

Definitions.

80B. In this Chapter—

(1) [***]

(2) [***]

(3) [***]

(4) [***]

(5) "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter;

(6) [***]

(7) [***]

(8) [***]

(9) [***].

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Hierarchy

Direct Tax

Income Tax Act

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80B Definitions

Act Information

Sections:: 0
Rules:: 0
Forms:: 0
Added:: Aug 20, 2025
Updated:: Aug 20, 2025

Related Acts

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

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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