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SECTIONSSection 80A-115JF, Income Tax Act, 1961
  
 CHAPTER VIA: DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
 

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
 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
 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]
 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]
  
 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]
  
 CHAPTER VIII: REBATES AND RELIEFS
 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
  
 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]
  
 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
  
 CHAPTER X: SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
92.Computation of income from international transaction having regard to armís length price
92-A.Meaning of associated enterprise
92-B.Meaning of international transaction
92-C.Computation of armís 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 armís 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
  
 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]
  
 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
  
 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
  
 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
  
 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
 
 
 
 
Section 80A-115JFSection 115K-181
Section 182-260BSection 261-298
First ScheduleSecond Schedule
Third ScheduleFourth Schedule
Fifth ScheduleSixth Schedule
Seventh ScheduleEighth Schedule
Ninth ScheduleTenth Schedule
Eleventh ScheduleTwelfth Schedule
Thirteenth ScheduleFourteenth Schedule
 
  

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