February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80D : Deduction in respect of health insurance premia80D. (1) In computing the total income of an assessee, being an individual or a […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CCG : Deduction in respect of investment made under an equity savings scheme80CCG. (1) Where an assessee, being a resident individual, has, in a previous year, acquired […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CCF : Deduction in respect of subscription to long-term infrastructure bonds80CCF. In computing the total income of an assessee, being an individual or a Hindu […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CCE : Limit on deductions under sections 80C, 80CCC and 80CCD80CCE. The aggregate amount of deductions under section 80C, section 80CCC and sub-section (1) of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CCD : Deduction in respect of contribution to pension scheme of Central Government80CCD. (1) Where an assessee, being an individual employed by the Central Government on or […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CCC : Deduction in respect of contribution to certain pension funds80CCC. (1) Where an assessee being an individual has in the previous year paid or […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CCB : Deduction in respect of investment made under Equity Linked Savings Scheme80CCB. (1) Where an assessee, being— (a) an individual, or (b) a Hindu undivided family, […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CCA : Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan80CCA. (1) Where an assessee, being— (a) an individual, or (b) a Hindu undivided family, […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80CC : Deduction in respect of investment in certain new shares80CC. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993.]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80C : Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.80C. (1) In computing the total income of an assessee, being an individual or a […]