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Bare acts > Income Tax Act, 1961
 
 
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SECTIONS Section 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-115JF Section 115K-181
Section 182-260B Section 261-298
First Schedule Second Schedule
Third Schedule Fourth Schedule
Fifth Schedule Sixth Schedule
Seventh Schedule Eighth Schedule
Ninth Schedule Tenth Schedule
Eleventh Schedule Twelfth Schedule
Thirteenth Schedule Fourteenth Schedule
 
   

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