Deductions (Chapter VIA)

Chapters / List

1. Deduction specified under Chapter VIA (Part C) not to be allowed unless return furnished

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2. Deductions of Chapter VI A (Part B) - OVERVIEW - Available to Individuals / HUF in respect of certain payments

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3. Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund etc. - Section 80C

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4. Deduction in respect of contribution to pension fund - Section 80CCC

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5. Deduction in respect of contribution to pension scheme of Central Government- Section 80CCD

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6. Deduction in respect of investment made under Rajiv Gandhi Equity Saving Scheme - Section 80CCG

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7. Deduction in respect of contribution to Agnipath Scheme – Section 80CCH

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8. Deduction in respect of Medical Insurance Premia - Section 80D

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9. Deduction in respect of maintenance including medical treatment of a handicapped dependent relative - Section 80DD

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10. Deduction in respect of medical treatment, etc. - Section 80DDB

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11. Deduction in respect of interest on loan taken for higher education - Section 80E

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12. Deduction in respect of interest on loan taken for residential house property - Section 80EE

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13. Deduction in respect of interest on loan taken for certain house property - Section 80EEA

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14. Deduction in respect of purchase of electric vehicle - Section 80EEB

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15. Deduction in respect of donations to certain funds, charitable institutions etc. - Section 80G

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16. Deduction in respect of rent paid - Section 80GG

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17. Deduction in respect of certain donations for scientific research or rural development - Section 80GGA

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18. Deduction in respect of contributions to political parties given by companies/ any person - Section 80GGB/80GGC

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19. Deduction in respect of profit and gains from undertakings engaged in Infrastructure Development etc. - Section 80-IA

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20. Deduction in respect of profit and gains by an undertaking or enterprise engaged in development of special economic zone - Section 80-IAB

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21. Deduction in respect of specified Business - Section 80IAC

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22. Deduction in respect of profit and gains from industrial undertakings other than infrastructure development undertakings - Section 80-IB

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23. Deductions in respect of profits and gains from housing projects - Section 80-IBA

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24. Deduction in respect of profits and gains from business of hotels - Sector 80ID

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25. Special provisions in respect of certain undertakings in certain special category states - Section 80-IC

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26. Special provisions in respect of certain undertakings in north-eastern states - Section 80-IE

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27. Deduction in respect of profits & gains from business of collecting and processing of bio degradable waste -Section 80JJA

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28. Deduction in respect of employment of new employees - Section 80JJAA

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29. Deduction in respect of certain incomes of Offshore Banking Unit and IFSC - Section 80LA

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30. Deduction in respect of certain Inter Corporate Dividend - Section 80M

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31. Deduction in respect of income of Co-Operative Societies - Section 80P

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32. Deduction in respect of certain income of Producer Companies - Section 80PA

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33. Deduction in respect of royalty income of authors - Section 80QQB

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34. Deduction in respect of royalty on patents - Section 80RRB

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35. Deduction in respect of interest on deposits in saving accounts - Section 80TTA

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36. Deduction in respect of interest on deposits in case of senior citizens - Section 80TTB

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37. Deduction in case of a person with disability - Section 80U

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