March 1, 2018

Section – 80RR : Deduction in respect of professional income from foreign sources in certain cases

80RR. Where the gross total income of an individual resident in India, being an author, playwright, artist, musician, actor or sportsman (including an athlete), includes any income derived by him […]
March 1, 2018

Section – 80R : Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc

80R. Where the gross total income of an individual who is a citizen of India includes any remuneration received by him outside India from any University or other educational institution […]
March 1, 2018

Section – 80QQB : Deduction in respect of royalty income, etc., of authors of certain books other than text-books

80QQB. (1) Where, in the case of an individual resident in India, being an author, the gross total income includes any income, derived by him in the exercise of his […]
March 1, 2018

Section – 80QQA : Deduction in respect of professional income of authors of text books in Indian languages

80QQA. (1) Where, in the case of an individual resident in India, being an author, the gross total income of the previous year relevant to the assessment year commencing on— […]
February 28, 2018

Section – 80QQ : Deduction in respect of profits and gains from the business of publication of books

80QQ. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.]
February 28, 2018

Section – 80Q : Deduction in respect of profits and gains from the business of publication of books

80Q. (1) Where in the case of an assessee the gross total income of the previous year relevant to the assessment year commencing on the 1st day of April, 1992, […]
February 28, 2018

Section – 80P : Deduction in respect of income of co-operative societies

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in […]
February 28, 2018

Section – 80-O : Deduction in respect of royalties, etc., from certain foreign enterprises

80-O. Where the gross total income of an assessee, being an Indian company or a person (other than a company) who is resident in India, includes any income received by […]
February 28, 2018

Section – 80N : Deduction in respect of dividends received from certain foreign companies

80N. [Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. This topic was originally dealt with by section 85B which was inserted by the Finance Act, 1966, w.e.f. 1-4-1966. Omitted section […]
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