| SECTIONS |
Section
80A-115JF, Income Tax Act, 1961 |
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CHAPTER VIA: DEDUCTIONS TO BE
MADE IN COMPUTING TOTAL INCOME |
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A.—General
|
| 80-A. |
Deductions
to be made in computing total income |
| 80-AA. |
[OMITTED
BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
| 80-AB. |
Deductions
to be made with reference to the income included in the
gross total income |
| 80-AC. |
Deduction
not to be allowed unless return furnished |
| 80-B. |
Definitions |
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B.—Deductions in respect of certain payments |
| 80-C. |
Deduction
in respect of life insurance premia, deferred annuity,
contributions to provident fund, subscription to certain
equity shares or debentures, etc. |
| 80-CC. |
[OMITTED
BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993] |
| 80-CCA. |
Deduction
in respect of deposits under National Savings Scheme or
payment to a deferred annuity plan |
| 80-CCB. |
Deduction
in respect of investment made under Equity Linked Savings
Scheme |
| 80-CCC. |
Deduction
in respect of contribution to certain pension funds |
| 80-CCD. |
Deduction
in respect of contribution to pension scheme of Central
Government |
| 80-CCE. |
Limit
on deductions under sections 80C, 80CCC and 80CCD |
| 80-CCF. |
Deduction
in respect of subscription to long-term infrastructure
bonds |
| 80-D. |
Deduction
in respect of health insurance premia |
| 80-DD. |
Deduction
in respect of maintenance including medical treatment
of a dependant who is a person with disability |
| 80-DDB. |
Deduction
in respect of medical treatment, etc. |
| 80-E. |
Deduction
in respect of interest on loan taken for higher education |
| 80-F. |
[OMITTED
BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
| 80-FF. |
[OMITTED
BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981] |
| 80-G. |
Deduction
in respect of donations to certain funds, charitable institutions, |
| 80-GG. |
Deductions
in respect of rents paid |
| 80-GGA. |
Deduction
in respect of certain donations for scientific research
or rural development |
| 80-GGB. |
Deduction
in respect of contributions given by companies to political
parties |
| 80-GGC. |
Deduction
in respect of contributions given by any person to political
parties |
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C.—Deductions in respect of certain incomes |
| 80-H. |
[OMITTED
BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976] |
| 80-HH. |
Deduction
in respect of profits and gains from newly established
industrial undertakings or hotel business in backward
areas |
| 80-HHA. |
Deduction
in respect of profits and gains from newly established
small-scale industrial undertakings in certain areas |
| 80-HHB. |
Deduction
in respect of profits and gains from projects outside
India |
| 80-HHBA. |
Deduction
in respect of profits and gains from housing projects
in certain cases |
| 80-HHC. |
Deduction
in respect of profits retained for export business |
| 80-HHD. |
Deduction
in respect of earnings in convertible foreign exchange |
| 80-HHE. |
Deduction
in respect of profits from export of computer software,
etc. |
| 80-HHF. |
Deduction
in respect of profits and gains from export or transfer
of film software, etc. |
| 80-I. |
Deduction
in respect of profits and gains from industrial undertakings
after a certain date, etc. |
| 80-IA. |
Deductions
in respect of profits and gains from industrial undertakings
or enterprises engaged in infrastructure development,
etc. |
| 80-IAB. |
Deductions
in respect of profits and gains by an undertaking or enterprise
engaged in development of Special Economic Zone |
| 80-IB. |
Deduction
in respect of profits and gains from certain industrial
undertakings other than infrastructure development undertakings |
| 80-IC. |
Special
provisions in respect of certain undertakings or enterprises
in certain special category States |
| 80-ID. |
Deduction
in respect of profits and gains from business of hotels
and convention centres in specified area |
| 80-IE. |
Special
provisions in respect of certain undertakings in North-Eastern
States |
| 80-J. |
[OMITTED
BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989] |
| 80-JJ. |
[OMITTED
BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
| 80-JJA. |
Deduction
in respect of profits and gains from business of collecting
and processing of bio-degradable waste |
| 80-JJAA. |
Deduction
in respect of employment of new workmen |
| 80-K. |
[OMITTED
BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
| 80-L. |
[OMITTED
BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
| 80-LA. |
Deductions
in respect of certain incomes of Offshore Banking Units
and International Financial Services Centre |
| 80-M. |
[OMITTED
BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] |
| 80-MM. |
[OMITTED
BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984] |
| 80-N. |
[OMITTED
BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
| 80-O. |
Deduction
in respect of royalties, etc., from certain foreign enterprises |
| 80-P. |
Deduction
in respect of income of co-operative societies |
| 80-Q. |
Deduction
in respect of profits and gains from the business of publication
of books |
| 80-QQ. |
[OMITTED
BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 80-QQA. |
Deduction
in respect of professional income of authors of text books
in Indian languages |
| 80-QQB. |
Deduction
in respect of royalty income, etc., of authors of certain
books other than text books |
| 80-R. |
Deduction
in respect of remuneration from certain foreign sources
in the case of professors, teachers, etc. |
| 80-RR. |
Deduction
in respect of professional income from foreign sources
in certain cases |
| 80-RRA. |
Deduction
in respect of remuneration received for services rendered
outside India |
| 80-RRB. |
Deduction
in respect of royalty on patents |
| 80-S. |
[OMITTED
BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
| 80-T. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 80-TT. |
[OMITTED
BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
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D.—Other deductions |
| 80-U. |
Deduction
in case of a person with disability |
| 80-V. |
[OMITTED
BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995] |
| 80-VV. |
[OMITTED
BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
| 80-VVA. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
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CHAPTER VII: INCOMES FORMING PART OF TOTAL INCOME ON
WHICH NO INCOME-TAX IS PAYABLE |
| 81-85C. |
[OMITTED
BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968] |
| 86. |
Share
of member of an association of persons or body of individuals
in the income of the association or body |
| 86-A. |
[OMITTED
BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] |
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CHAPTER VIII: REBATES AND RELIEFS |
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A.—Rebate of income-tax |
| 87. |
Rebate
to be allowed in computing income-tax |
| 87-A. |
[Omitted
by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968] |
| 88. |
Rebate
on life insurance premia, contribution to provident fund,
etc. |
| 88-A. |
[OMITTED
BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1994] |
| 88-B. |
[OMITTED
BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
| 88-C. |
[OMITTED
BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
| 88-D. |
[OMITTED
BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
| 88-E. |
Rebate
in respect of securities transaction tax |
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B.—Relief for income-tax |
| 89. |
Relief
when salary, etc., is paid in arrears or in advance |
| 89-A. |
[OMITTED
BY THE FINANCE ACT, 1983, W.E.F. 1-4-1983] |
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CHAPTER IX: DOUBLE TAXATION RELIEF |
| 90. |
Agreement
with foreign countries or specified territories |
| 90-A. |
Adoption
by Central Government of agreement between specified associations
for double taxation relief |
| 91. |
Countries
with which no agreement exists |
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CHAPTER X: SPECIAL PROVISIONS RELATING TO AVOIDANCE
OF TAX |
| 92. |
Computation
of income from international transaction having regard
to arm’s length price |
| 92-A. |
Meaning
of associated enterprise |
| 92-B. |
Meaning
of international transaction |
| 92-C. |
Computation
of arm’s length price |
| 92-CA. |
Reference
to Transfer Pricing Officer |
| 92-CB. |
Power
of Board to make safe harbour rules |
| 92-D. |
Maintenance
and keeping of information and document by persons entering
into an international transaction |
| 92-E. |
Report
from an accountant to be furnished by persons entering
into international transaction |
| 92-F. |
Definitions
of certain terms relevant to computation of arm’s length
price, etc. |
| 93. |
Avoidance
of income-tax by transactions resulting in transfer of
income to non-residents |
| 94. |
Avoidance
of tax by certain transactions in securities |
| 94-A. |
Special
measures in respect of transactions with persons located
in notified jurisdictional area |
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CHAPTER XI: ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS |
| 95-103. |
[OMITTED
BY THE FINANCE ACT, 1965, W.E.F. 1-4-1965] |
| 104. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 105. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 106. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 107. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 107-A. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 108. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 109. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
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CHAPTER XII: DETERMINATION OF TAX IN CERTAIN SPECIAL
CASES |
| 110. |
Determination
of tax where total income includes income on which no
tax is payable |
| 111. |
Tax
on accumulated balance of recognised provident fund |
| 111-A. |
Tax
on short term capital gains in certain cases |
| 112. |
Tax
on long-term capital gains |
| 112-A. |
[OMITTED
BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] |
| 113. |
Tax
in the case of block assessment of search cases |
| 114. |
[OMITTED
BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968] |
| 115. |
[OMITTED
BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 115-A. |
Tax
on dividends, royalty and technical service fees in the
case of foreign companies |
| 115-AB. |
Tax
on income from units purchased in foreign currency or
capital gains arising from their transfer |
| 115-AC. |
Tax
on income from bonds or Global Depository Receipts purchased
in foreign currency or capital gains arising from their
transfer |
| 115-ACA. |
Tax
on income from Global Depository Receipts purchased in
foreign currency or capital gains arising from their transfer |
| 115-AD. |
Tax
on income of Foreign Institutional Investors from securities
or capital gains arising from their transfer |
| 115-B. |
Tax
on profits and gains of life insurance business |
| 115-BB. |
Tax
on winnings from lotteries, crossword puzzles, races including
horse races, card games and other games of any sort or
gambling or betting of any form or nature whatsoever |
| 115-BBA. |
Tax
on non-resident sportsmen or sports associations |
| 115-BBB. |
Tax
on income from units of an open-ended equity oriented
fund of the Unit Trust of India or of Mutual Funds |
| 115-BBC. |
Anonymous
donations to be taxed in certain cases |
| 115-BBD. |
Tax
on certain dividends received from foreign companies |
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CHAPTER XII-A: SPECIAL PROVISIONS RELATING TO CERTAIN
INCOMES OF NON-RESIDENTS |
| 115-C. |
Definitions |
| 115-D. |
Special
provision for computation of total income of nonresidents |
| 115-E. |
Tax
on investment income and long-term capital gains |
| 115-F. |
Capital
gains on transfer of foreign exchange assets not to be
charged in certain cases |
| 115-G. |
Return
of income not to be filed in certain cases |
| 115-H. |
Benefit
under Chapter to be available in certain cases even after
the assessee becomes resident |
| 115-I. |
Chapter
not to apply if the assessee so chooses |
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CHAPTER XII-B: SPECIAL PROVISIONS RELATING TO CERTAIN
COMPANIES |
| 115-J. |
Special
provisions relating to certain companies |
| 115-JA. |
Deemed
income relating to certain companies |
| 115-JJA. |
Tax
credit in respect of tax paid on deemed income relating
to certain companies |
| 115-JB. |
Special
provision for payment of tax by certain companies |
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CHAPTER XII-BA: SPECIAL PROVISIONS RELATING TO CERTAIN
LIMITED LIABILITY PARTNERSHIPS |
| 115-JC. |
Special
provisions for payment of tax by certain limited liability
partnerships |
| 115-JD. |
Tax
credit for alternate minimum tax |
| 115-JE. |
Application
of other provisions of this Act |
| 115-JF. |
Interpretation
in this Chapter |
