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 […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80B : Definitions80B. In this Chapter— (1) [***] (2) [***] (3) [***] (4) [***] (5) “gross total […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80AC : Deduction not to be allowed unless return furnished80AC. Where in computing the total income of an assessee of the previous year relevant […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80AB : Deductions to be made with reference to the income included in the gross total income80AB. Where any deduction is required to be made or allowed under any section included in […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80AA : Computation of deduction under section 80M80AA. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]