CHAPTER VIA - Deductions to be made in computing total income Archives - Page 8 of 8

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February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80CCA : Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan

80CCA. (1) Where an assessee, being— (a) an individual, or (b) a Hindu undivided family, (c) [***] has in the previous year— (i) deposited any amount in accordance with such […]

February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80CC : Deduction in respect of investment in certain new shares

80CC. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993.]

February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80C : Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.

80C. (1) In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and subject to the provisions […]

February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80B : Definitions

80B. In this Chapter— (1) [***] (2) [***] (3) [***] (4) [***] (5) “gross total income” means the total income computed in accordance with the provisions of this Act, before […]

February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80AC : Deduction not to be allowed unless return furnished

80AC. Where in computing the total income of an assessee of the previous year relevant to the assessment year commencing on the 1st day of April, 2006 or any subsequent […]

February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80AB : Deductions to be made with reference to the income included in the gross total income

80AB. Where any deduction is required to be made or allowed under any section included in this Chapter under the heading “C.—Deductions in respect of certain incomes” in respect of any income […]

February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80AA : Computation of deduction under section 80M

80AA. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]

February 28, 2018

Published by Law@HostBooks at February 28, 2018

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Section – 80A : Deductions to be made in computing total income

80A. (1) In computing the total income of an assessee, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this Chapter, […]