March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80VV : Deduction in respect of expenses incurred in connection with certain proceedings under the Act80VV. [Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. Original section was inserted by the […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80V : Deduction from gross total income of the parent in certain cases80V. [Omitted by the Finance Act, 1994, w.e.f. 1-4-1995.]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80U : Deduction in case of a person with disability80U.3[(1) In computing the total income of an individual, being a resident, who, at any […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80TTA : Deduction in respect of interest on deposits in savings account80TTA. (1) Where the gross total income of an assessee, being an individual or a […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80TT : Deduction in respect of winnings from lottery80TT. [Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was inserted by the […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80T : Deduction in respect of long-term capital gains in the case of assessees other than companies80T. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80S : Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies80S. [Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was introduced in place […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80RRB : Deduction in respect of royalty on patents80RRB. (1) Where in the case of an assessee, being an individual, who is— (a) […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80RRA : Deduction in respect of remuneration received for services rendered outside India80RRA. (1) Where the gross total income of an individual who is a citizen of […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80RR : Deduction in respect of professional income from foreign sources in certain cases80RR. Where the gross total income of an individual resident in India, being an author, […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80R : Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc80R. Where the gross total income of an individual who is a citizen of India […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80QQB : Deduction in respect of royalty income, etc., of authors of certain books other than text-books80QQB. (1) Where, in the case of an individual resident in India, being an author, […]