ITA 1961 · Chapter VI-A
A
Sections in this chapter
- 80-I
Section 80-I — Industrial Undertaking (Legacy 80-I)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-IA
Section 80-IA — Infrastructure - Power - Telecom etc. -- 100% Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-IAB
Section 80-IAB — SEZ Developer Profits (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-IAC
Section 80-IAC — Eligible Start-up Tax Holiday
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-IB
Section 80-IB — Industrial Undertaking -- Specified Sectors (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-IBA
Section 80-IBA — Affordable Housing Project Profit Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-IC
Section 80-IC — Specified States Industrial Undertaking
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-ID
Section 80-ID — Hotels in NCR - Specified Districts
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80-IE
Section 80-IE — North-East Industrial Undertakings (FA 2007 onwards)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80A
Section 80A — General Rules for Deductions Under Chapter VI-A
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80AB
Section 80AB — Computation of GTI for VI-A Purposes
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80AC
Section 80AC — Filing of Return as Pre-condition for Specified VI-A Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80C
Section 80C — Deductions for Specified Investments - Payments
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80CCC
Section 80CCC — Pension Fund -- Approved Annuity Plans
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80CCD
Section 80CCD — National Pension Scheme (NPS) Contributions
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80CCE
Section 80CCE — Aggregate Limit -- 80C + 80CCC + 80CCD(1)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80CCF
Section 80CCF — Infrastructure Bond (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80CCG
Section 80CCG — Rajiv Gandhi Equity Savings Scheme (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80CCH
Section 80CCH — Agnipath Scheme -- Subscription to Agniveer Corpus Fund
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80D
Section 80D — Health Insurance Premium - Preventive Check-up
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80DD
Section 80DD — Maintenance - Medical Treatment of Disabled Dependent
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80DDB
Section 80DDB — Medical Treatment of Specified Diseases
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80E
Section 80E — Interest on Education Loan
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80EE
Section 80EE — Interest on Housing Loan -- Additional (FY 2016-17 only)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80EEA
Section 80EEA — Interest on Housing Loan -- Affordable Housing (FY 2019-22)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80EEB
Section 80EEB — Interest on Electric Vehicle Loan
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80G
Section 80G — Donations to Charitable Funds and Institutions
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80GG
Section 80GG — Rent Paid by Self-employed (Without HRA)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80GGA
Section 80GGA — Donations for Scientific - Rural Research
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80GGB
Section 80GGB — Political Party Contribution -- Indian Companies
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80GGC
Section 80GGC — Political Party Contribution -- Non-Companies
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HH
Section 80HH — Industrial Undertaking in Backward Areas (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HHA
Section 80HHA — Small-Scale Industrial Undertaking (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HHB
Section 80HHB — Foreign Project Earnings (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HHBA
Section 80HHBA — Housing Project (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HHC
Section 80HHC — Export Profits (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HHD
Section 80HHD — Tourism Foreign Exchange (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HHE
Section 80HHE — Software Export (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80HHF
Section 80HHF — Film-Software Production (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80JJA
Section 80JJA — Profits from Bio-degradable Waste Treatment
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80JJAA
Section 80JJAA — Employment of New Workmen -- Additional Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80LA
Section 80LA — IFSC Banking Unit -- 100% - 50% Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80M
Section 80M — Inter-Corporate Dividend Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80P
Section 80P — Cooperative Society Income Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80PA
Section 80PA — Producer Company Profit Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80Q
Section 80Q — Books on Specified Subjects (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80QQA
Section 80QQA — Author Royalty (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80QQB
Section 80QQB — Author - Co-Author of Books (Royalty)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80R
Section 80R — Foreign Income of Authors etc (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80RR
Section 80RR — Author - Sportsperson Foreign Income (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80RRA
Section 80RRA — Foreign Salary -- Specified Categories (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80RRB
Section 80RRB — Patent Royalty Income -- Resident Patentee
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80TTA
Section 80TTA — Interest on Savings Account -- Up to INR 10,000
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80TTB
Section 80TTB — Interest on Deposits -- Senior Citizen INR 50,000
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80U
Section 80U — Disabled Individual -- Self Disability Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP