CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
Case Laws & Commentary
SECTION 80VV — DEDUCTION FOR EXPENSES ON INCOME-TAX PROCEEDINGS (OMITTED)
Omitted-Section Note (Income-tax Act, 1961 as amended by Finance Act, 2026)
STATUS — OMITTED PROVISION
Section 80VV of the Income-tax Act, 1961 stands OMITTED and is not in force for any current assessment year. This note records the omission for completeness of the Chapter VIA series.
BARE-ACT ENTRY (verbatim, Income-tax Act, 1961 as amended by Finance Act, 2025)
80VV. [Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.]
A. HISTORICAL NOTE
Section 80VV allowed a deduction (subject to a ceiling of Rs 5,000) in respect of expenditure incurred by an assessee in connection with proceedings under the Act before any income-tax authority, the Tribunal or a court relating to the determination of any liability under the Act. Inserted by the Taxation Laws (Amendment) Act, 1975, it was omitted by the Finance Act, 1985 with effect from 1 April 1986; such expenditure now falls for consideration, where relevant, under the general business-deduction provisions.
B. CASE LAW
The provision stands omitted and confers no deduction for any current assessment year. No case law is digested. Decisions rendered under it survive only as historical authority and for reassessment of years in which it was in force.
Editorial note on sourcing
Bare-Act omission entry reproduced verbatim from the Income-tax Act, 1961 as amended by the Finance Act, 2025 (no Finance Act, 2026 change affects an already-omitted provision). Insertion/omission history stated from the bare-Act footnote. No case law is digested for an omitted provision; any historical authority is noted only for context.
Case Laws & Commentary
SECTION 80VV — DEDUCTION FOR EXPENSES ON INCOME-TAX PROCEEDINGS (OMITTED)
Omitted-Section Note (Income-tax Act, 1961 as amended by Finance Act, 2026)
STATUS — OMITTED PROVISION
Section 80VV of the Income-tax Act, 1961 stands OMITTED and is not in force for any current assessment year. This note records the omission for completeness of the Chapter VIA series.
BARE-ACT ENTRY (verbatim, Income-tax Act, 1961 as amended by Finance Act, 2025)
80VV. [Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.]
A. HISTORICAL NOTE
Section 80VV allowed a deduction (subject to a ceiling of Rs 5,000) in respect of expenditure incurred by an assessee in connection with proceedings under the Act before any income-tax authority, the Tribunal or a court relating to the determination of any liability under the Act. Inserted by the Taxation Laws (Amendment) Act, 1975, it was omitted by the Finance Act, 1985 with effect from 1 April 1986; such expenditure now falls for consideration, where relevant, under the general business-deduction provisions.
B. CASE LAW
The provision stands omitted and confers no deduction for any current assessment year. No case law is digested. Decisions rendered under it survive only as historical authority and for reassessment of years in which it was in force.
Editorial note on sourcing
Bare-Act omission entry reproduced verbatim from the Income-tax Act, 1961 as amended by the Finance Act, 2025 (no Finance Act, 2026 change affects an already-omitted provision). Insertion/omission history stated from the bare-Act footnote. No case law is digested for an omitted provision; any historical authority is noted only for context.