TAX - Deduction under Chapter VIA

M@ni$h $h@rm@ (Kolkata) (CA Final Nov 2010) (2119 Points)

26 August 2009  

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