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Jan 6, 26, 12:51 PM
102120000000090895 2025-10-31 80B Definitions Content Definitions Definitions. 80B..." means the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80B Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090899 2025-10-31 80CCB Deduction in respect of investment made under...chargeable to tax, units of any Mutual Fund specified...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCB Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090898 2025-10-31 80CCA Deduction in respect of deposits under National...or payment to a deferred annuity plan Content Deduction in respect of deposits...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCA Year: 2025 -
Jan 6, 26, 12:51 PM
in respect of purchase of electric vehicle. 80EEB. (1) In computing the total income...the 1st day of April, 2020 and subsequent assessment years. (3) The deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80EEB Year: 2025 -
Jan 6, 26, 12:51 PM
to the income included in the gross total income Deductions to be made with reference...to the income included in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80AB Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090892 2025-10-31 80AA Computation of deduction under section 80M Content...Computation of deduction under section 80M Computation of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80AA Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090904 2025-10-31 80CCG Deduction in respect of investment made under...an equity savings scheme Content Deduction in respect of investment made...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCG Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090950 2025-11-01 80PA Deduction in respect of certain income of Producer...income of an assessee, being a Producer Company having a...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80PA Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090949 2025-11-01 80P Deduction in respect of income of co-operative...assessee being a co-operative society, the gross total income...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80P Year: 2025 -
Jan 6, 26, 12:51 PM
BE MADE IN COMPUTING TOTAL INCOME A....total income of an assessee, there shall be allowed from his gross total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80A Year: 2025 -
Jan 6, 26, 12:52 PM
the provisions of this Act in computing the total income of any person for any period...Sub. for "2025" by Act No. 7 of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-IAC Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090954 2025-11-01 80QQB Deduction in respect of royalty income, etc ,...of certain books other than text-books Content Deduction in respect of royalty...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80QQB Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...and 80CCD Content Limit on deductions under sections 80C, 80CCC...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCE Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090956 2025-11-01 80RR Deduction in respect of professional income from...foreign sources in certain cases Content Deduction in respect of professional...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80RR Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090965 2025-11-01 80V Deduction from gross total income of the parent...cases Deduction from gross total income of the parent in...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80V Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090953 2025-11-01 80QQA Deduction in respect of professional income of...of text books in Indian languages Content Deduction in respect of professional...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80QQA Year: 2025 -
Jan 6, 26, 12:51 PM
(as reduced by any portion thereof on which income-tax is not payable under any..., such income...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80G Year: 2025 -
Jan 6, 26, 12:52 PM
the provisions of this Act or under any other law for the time being in force. (...the total income...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHC Year: 2025 -
Jan 6, 26, 12:52 PM
Part XIII of that Act....the provisions of this Act in computing the total income of any person for any period...any other...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-IA Year: 2025 -
Jan 6, 26, 12:52 PM
industrial undertakings after a certain date, etc. 80-I. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-I Year: 2025 -
Jan 6, 26, 12:51 PM
of the assessee is chargeable to tax under sub-section (1A) of section 115BAC, the...Ins. by Act No. 15 of 2024, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCD Year: 2025 -
Jan 6, 26, 12:52 PM
than infrastructure development undertakings. 80-IB. (1) Where the gross total income...the provisions of this Act in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-IB Year: 2025 -
Jan 6, 26, 12:52 PM
of India Act, 1992 (15 of 1992) or permission or registration under the International...income referred to in sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80LA Year: 2025 -
Jan 6, 26, 12:51 PM
from which is chargeable to tax under the head "Income from house property" (or...of Undertakings)...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80C Year: 2025 -
Jan 6, 26, 12:51 PM
dependant, being a person with disability; or (b) paid or deposited any amount under...clause (b) of sub-section (1) shall be deemed to be the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80DD Year: 2025 -
Jan 6, 26, 12:51 PM
an individual has in the previous year paid or deposited any amount out of his income...chargeable to tax to effect or keep in force a contract for...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCC Year: 2025 -
Jan 6, 26, 12:51 PM
interest on loan taken for higher education. 80E. (1) In computing the total income...deduction specified in sub-section (1) shall be allowed in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80E Year: 2025 -
Jan 6, 26, 12:51 PM
Deduction in respect of health insurance premia. 80D. (1) In computing the total income...by any mode as specified in sub-section (2B), in the previous year out of his...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80D Year: 2025 -
Jan 6, 26, 12:52 PM
the Patents Act, 1970 (39 of 1970), and his gross total income of the previous year...the Patents Act, 1970 (39 of 1970),...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80RRB Year: 2025 -
Jan 6, 26, 12:52 PM
for scientific research or rural development. 80GGA. (1) In computing the total income...includes income which is chargeable...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80GGA Year: 2025 -
Jan 6, 26, 12:52 PM
Deduction in case of a person with disability. 80U. (1) In computing the total income...under section 139, in respect of the assessment year for...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80U Year: 2025 -
Jan 6, 26, 12:51 PM
on loan taken for residential house property. 80EE. (1) In computing the total income...not exceed fifty thousand rupees and shall be allowed in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80EE Year: 2025 -
Jan 6, 26, 12:52 PM
subject to the provisions of this section, be allowed, in computing the total income...any other provisions of this Chapter under the heading...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHD Year: 2025 -
Jan 6, 26, 12:52 PM
profits and gains from projects outside India. 80HHB. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHB Year: 2025 -
Jan 6, 26, 12:52 PM
certain undertakings in North-Eastern States. 80-IE. (1) Where the gross total income..., in computing the total income of the assessee, no...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-IE Year: 2025 -
Jan 6, 26, 12:52 PM
gains from housing projects in certain cases. 80HHBA. (1) Where the gross total income...—Deduction in respect of certain incomes", no part of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHBA Year: 2025 -
Jan 6, 26, 12:52 PM
—Deductions in respect of other incomes Deduction in respect of interest on deposits...in savings account. 80TTA. (1) Where the gross total income...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80TTA Year: 2025 -
Jan 6, 26, 12:52 PM
of an assessee, being a senior citizen, includes any income by way of interest on...this section in respect of such income in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80TTB Year: 2025 -
Jan 6, 26, 12:51 PM
of an assessee, being an individual not eligible to claim deduction under section...the purpose of acquisition of a residential house property. (2) The deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80EEA Year: 2025 -
Jan 6, 26, 12:52 PM
the Special Economic Zones Act, 2005, there shall, in accordance with and subject...to the provisions of this section, be allowed, in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-IAB Year: 2025
