VI-A

ITA 1961 · Chapter VI-A

A

77 sections authoredUp to AY 2026-27

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
80-O
Section 80-O — Deduction in respect of royalties, etc., from certain foreign enterprises
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80A
Section 80A — General Rules for Deductions Under Chapter VI-A
STATUTORY ARCHITECTURE — 18-ROW MAP
80AA
Section 80AA — Computation of deduction under section 80M (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80B
Section 80B — Definitions
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80C
Section 80C — Deductions for Specified Investments - Payments
STATUTORY ARCHITECTURE — 18-ROW MAP
80CC
Section 80CC — Deduction in respect of investment in certain new shares (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80CCA
Section 80CCA — Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80CCB
Section 80CCB — Deduction in respect of investment made under Equity Linked Savings Scheme
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80F
Section 80F — Deduction in respect of educational expenses in certain cases (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80FF
Section 80FF — Deduction in respect of expenses on higher education in certain cases (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80H
Section 80H — Deduction in case of new industrial undertakings employing displaced persons, etc (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80J
Section 80J — Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80JJ
Section 80JJ — Deduction in respect of profits and gains from business of poultry farming (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80K
Section 80K — Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80L
Section 80L — Deductions in respect of interest on certain securities, dividends, etc (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80LA
Section 80LA — Offshore Banking Units and IFSC Units
STATUTORY ARCHITECTURE — 18-ROW MAP
80M
Section 80M — Inter-Corporate Dividend Deduction
STATUTORY ARCHITECTURE — 18-ROW MAP
80MM
Section 80MM — Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80N
Section 80N — Deduction in respect of dividends received from certain foreign companies (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80QQ
Section 80QQ — Deduction in respect of profits and gains from the business of publication of books (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80S
Section 80S — Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80T
Section 80T — Deduction in respect of long-term capital gains in the case of assessees other than companies (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80TT
Section 80TT — Deduction in respect of winnings from lottery (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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
80V
Section 80V — Deduction from gross total income of the parent in certain cases (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80VV
Section 80VV — Deduction in respect of expenses incurred in connection with certain proceedings under the Act (Omitted)
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80VVA
Section 80VVA — Omitted by the Finance Act, 1987
CHAPTER VI-B — RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

A

Sections in this chapter

Section 80-I — Industrial Undertaking (Legacy 80-I)

Section 80-IA — Infrastructure - Power - Telecom etc.: 100% Deduction

Section 80-IAB — SEZ Developer Profits (Legacy)

Section 80-IAC — Eligible Start-up Tax Holiday

Section 80-IB — Industrial Undertaking: Specified Sectors (Legacy)

Section 80-IBA — Affordable Housing Project Profit Deduction

Section 80-IC — Specified States Industrial Undertaking

Section 80-ID — Hotels in NCR - Specified Districts

Section 80-IE — North-East Industrial Undertakings (FA 2007 onwards)

Section 80-O — Deduction in respect of royalties, etc., from certain foreign enterprises

Section 80A — General Rules for Deductions Under Chapter VI-A

Section 80AA — Computation of deduction under section 80M (Omitted)

Section 80AB — Computation of GTI for VI-A Purposes

Section 80AC — Filing of Return as Pre-condition for Specified VI-A Deductions

Section 80B — Definitions

Section 80C — Deductions for Specified Investments - Payments

Section 80CC — Deduction in respect of investment in certain new shares (Omitted)

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

Section 80CCB — Deduction in respect of investment made under Equity Linked Savings Scheme

Section 80CCC — Pension Fund: Approved Annuity Plans

Section 80CCD — National Pension Scheme (NPS) Contributions

Section 80CCE — Aggregate Limit: 80C + 80CCC + 80CCD(1)

Section 80CCF — Infrastructure Bond (Sunset)

Section 80CCG — Rajiv Gandhi Equity Savings Scheme (Sunset)

Section 80CCH — Agnipath Scheme: Subscription to Agniveer Corpus Fund

Section 80D — Health Insurance Premium - Preventive Check-up

Section 80DD — Maintenance - Medical Treatment of Disabled Dependent

Section 80DDB — Medical Treatment of Specified Diseases

Section 80E — Interest on Education Loan

Section 80EE — Interest on Housing Loan: Additional (FY 2016-17 only)

Section 80EEA — Interest on Housing Loan: Affordable Housing (FY 2019-22)

Section 80EEB — Interest on Electric Vehicle Loan

Section 80F — Deduction in respect of educational expenses in certain cases (Omitted)

Section 80FF — Deduction in respect of expenses on higher education in certain cases (Omitted)

Section 80G — Donations to Charitable Funds and Institutions

Section 80GG — Rent Paid by Self-employed (Without HRA)

Section 80GGA — Donations for Scientific - Rural Research

Section 80GGB — Political Party Contribution: Indian Companies

Section 80GGC — Political Party Contribution: Non-Companies

Section 80H — Deduction in case of new industrial undertakings employing displaced persons, etc (Omitted)

Section 80HH — Industrial Undertaking in Backward Areas (Legacy)

Section 80HHA — Small-Scale Industrial Undertaking (Legacy)

Section 80HHB — Foreign Project Earnings (Legacy)

Section 80HHBA — Housing Project (Legacy)

Section 80HHC — Export Profits (Legacy)

Section 80HHD — Tourism Foreign Exchange (Legacy)

Section 80HHE — Software Export (Legacy)

Section 80HHF — Film-Software Production (Legacy)

Section 80J — Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases (Omitted)

Section 80JJ — Deduction in respect of profits and gains from business of poultry farming (Omitted)

Section 80JJA — Profits from Bio-degradable Waste Treatment

Section 80JJAA — Employment of New Workmen: Additional Deduction

Section 80K — Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business (Omitted)

Section 80L — Deductions in respect of interest on certain securities, dividends, etc (Omitted)

Section 80LA — Offshore Banking Units and IFSC Units

Section 80M — Inter-Corporate Dividend Deduction

Section 80MM — Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India (Omitted)

Section 80N — Deduction in respect of dividends received from certain foreign companies (Omitted)

Section 80P — Cooperative Society Income Deduction

Section 80PA — Producer Company Profit Deduction

Section 80Q — Books on Specified Subjects (Legacy)

Section 80QQ — Deduction in respect of profits and gains from the business of publication of books (Omitted)

Section 80QQA — Author Royalty (Legacy)

Section 80QQB — Author - Co-Author of Books (Royalty)

Section 80R — Foreign Income of Authors etc (Legacy)

Section 80RR — Author - Sportsperson Foreign Income (Legacy)

Section 80RRA — Foreign Salary: Specified Categories (Legacy)

Section 80RRB — Patent Royalty Income: Resident Patentee

Section 80S — Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies (Omitted)

Section 80T — Deduction in respect of long-term capital gains in the case of assessees other than companies (Omitted)

Section 80TT — Deduction in respect of winnings from lottery (Omitted)

Section 80TTA — Interest on Savings Account: Up to INR 10,000

Section 80TTB — Interest on Deposits: Senior Citizen INR 50,000

Section 80U — Disabled Individual: Self Disability Deduction

Section 80V — Deduction from gross total income of the parent in certain cases (Omitted)

Section 80VV — Deduction in respect of expenses incurred in connection with certain proceedings under the Act (Omitted)

Section 80VVA — Omitted by the Finance Act, 1987