Deduction Under Section 80C and 80GG

Please read the explanation for the Sec.44AD

"Explanation.—For the purposes of this section,—

          (a)  “eligible assessee” means,—

       (i)  an individual, Hindu undivided family or a partnership firm, who is a resident, but not a limited liability partnership firm as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009) ^27a ; and

                       (ii)  who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of Chapter VIA under the heading “C. - Deductions in respect of certain incomes” in the relevant assessment year;"

So there is no deduction under Chapter VI-A, available for those assessees who opt for Sec.44AD...

Originally posted by : Vikas Vishwakarma
	Please read the explanation for the Sec.44AD "Explanation.—For the purposes of this section,—           (a)  “eligible assessee” means,—        (i)  an individual, Hindu undivided family or a partnership firm, who is a resident, but not a limited liability partnership firm as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009) 27a ; and                        (ii)  who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of Chapter VIA under the heading “C. - Deductions in respect of certain incomes” in the relevant assessment year;" So there is no deduction under Chapter VI-A, available for those assessees who opt for Sec.44AD...

AGREED                    

No... Aditya and VV. You are not right.

Deduction Under Chapter VIA  which are covered under the category B - available in respect of certain payments are allowable. Only those deductions which are in respect of certain incomes are not allowed. 

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Deductions U/s 80C to 80GGC  and U/s 80U  are allowed.  

CAN such deduction IS allowed for PARTNERSHIP FIRM or HUF??????