Income Tax Department
Ministry of Finance, Government of India
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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 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000086683 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80B Year: 2024 (No. 2) -
Jun 4, 26, 6:14 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....company, or any other company which, in respect of its...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1997 -
Jun 4, 26, 6:08 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1992 -
Jun 4, 26, 6:16 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1999 -
Jun 4, 26, 6:03 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2000 -
Jun 4, 26, 6:15 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1998 -
Jun 4, 26, 6:11 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1994 -
Jun 4, 26, 6:18 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1989 -
Jun 4, 26, 6:10 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1993 -
Jun 4, 26, 6:08 PM
" means the total income computed in accordance with the provisions of this Act,...Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2012 -
Jun 4, 26, 6:10 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 42....Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2005 -
Jun 4, 26, 6:12 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 67....Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2006 -
Jun 4, 26, 6:09 PM
" means the total income computed in accordance with the provisions of this Act,...Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2013 -
Jun 4, 26, 6:06 PM
" means the total income computed in accordance with the provisions of this Act,...Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2011 -
Jun 4, 26, 6:04 PM
" means the total income computed in accordance with the provisions of this Act,...Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2010 -
Jun 4, 26, 6:03 PM
" means the total income computed in accordance with the provisions of this Act,...Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2009 -
Jun 4, 26, 6:15 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 16....Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2008 -
Jun 4, 26, 6:24 PM
” means the total income computed in accordance with the provisions of this Act,...Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2014 -
Jun 4, 26, 6:13 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 2....Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2007 -
Jun 4, 26, 6:21 PM
liable to tax under this Act, has made the prescribed arrangements for the declaration..." means the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1987 -
Jun 4, 26, 6:07 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2003 -
Jun 4, 26, 6:08 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2004 -
Jun 4, 26, 6:12 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1995 -
Jun 4, 26, 6:06 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1990 -
Jun 4, 26, 6:07 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1991 -
Jun 4, 26, 6:05 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....to tax under this...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2002 -
Jun 4, 26, 6:04 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....tax under this...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2001 -
Jun 4, 26, 6:13 PM
Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....liable to tax under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1996 -
Jun 4, 26, 6:21 PM
liable to tax under this Act, has made the prescribed arrangements for the declaration..." means the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1988 -
Jun 4, 26, 6:20 PM
CMS 1.0 102120000002037886 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1976 -
Jun 4, 26, 6:23 PM
CMS 1.0 102120000002039671 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1978 -
Jun 4, 26, 6:20 PM
liable to tax under this Act, has made the prescribed arrangements* for the declaration..." means the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1980 -
Jun 4, 26, 6:17 PM
CMS 1.0 102120000002039670 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1977 -
Jun 4, 26, 6:21 PM
liable to tax under this Act, has made the prescribed arrangements* for the declaration..." means the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1979 -
Jun 4, 26, 6:21 PM
CMS 1.0 102120000002039666 2025-10-31 80B Definitions [] Definitions 1[Definitions...liable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1981 -
Jun 4, 26, 6:21 PM
CMS 1.0 102120000002036671 2025-10-31 80B Definitions [] Definitions 20[Definitions...liable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1986 -
Jun 4, 26, 6:22 PM
CMS 1.0 102120000002037283 2025-10-31 80B Definitions [] Definitions 8[Definitions...liable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1982 -
Jun 4, 26, 6:17 PM
CMS 1.0 102120000002039664 2025-10-31 80B Definitions [] Definitions 3[Definitions...liable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1983 -
Jun 4, 26, 6:19 PM
CMS 1.0 102120000002036437 2025-10-31 80B Definitions [] Definitions 20[Definitions...liable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1985 -
Jun 4, 26, 6:20 PM
CMS 1.0 102120000002039668 2025-10-31 80B Definitions [] Definitions 19[Definitions...liable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1984 -
Jun 4, 26, 6:23 PM
CMS 1.0 102120000002044927 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1972 -
Jun 4, 26, 6:19 PM
liable to tax under this Act, has made the prescribed arrangements for the declaration..." means the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1974 -
Jun 4, 26, 6:17 PM
CMS 1.0 102120000002037675 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1973 -
Jun 4, 26, 6:18 PM
CMS 1.0 102120000002035057 2025-10-31 80B Definitions [] Definitions Definitions...liable to tax...
Act: Income-tax Act, 1961 Chapter: VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1968 -
Jun 4, 26, 6:19 PM
CMS 1.0 102120000002045626 2025-10-31 80B Definitions [] Definitions Definitions...liable to tax...
Act: Income-tax Act, 1961 Chapter: VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1967 -
Jun 4, 26, 6:17 PM
CMS 1.0 102120000002036172 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1975 -
Jun 4, 26, 6:17 PM
CMS 1.0 102120000002039669 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1971 -
Jun 4, 26, 6:19 PM
CMS 1.0 102120000002038647 2025-10-31 80B Definitions [] Definitions Definitions...liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1969 -
Jun 4, 26, 6:17 PM
CMS 1.0 102120000002039667 2025-10-31 80B Definitions [] Definitions Definitions....liable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 1970 -
May 5, 26, 6:21 AM
102520000000166097 2026-04-30 80B Definitions Content Definitions. 80B...." means the total income computed in accordance...
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Oct 31, 25, 11:05 PM
CMS 1.0 102120000000041463 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2015 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000058175 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2016 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000063894 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2017 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000075018 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2020 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000076955 2025-10-31 80B Definitions [] Definitions Definitions....In this Chapter— (1) [***] (2) [***]...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2021 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000078873 2025-10-31 80B Definitions [] Definitions Definitions....In this Chapter— (1) [***] (2) [***]...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2022 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000081009 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2023 -
Oct 31, 25, 11:05 PM
CMS 1.0 102120000000073042 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2019 (No. 2) -
Oct 31, 25, 11:05 PM
CMS 1.0 102520000000139902 2025-10-31 80B Definitions [] Definitions Definitions...." means the total...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Features: Acts Sections - Income tax act: Section - 80B Year: 2024 (No. 1)