SECTIONS | Section 80A-115JF, Income Tax Act, 1961 |
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| 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] |
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| 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] |
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| 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 |
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| 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] |
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| 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 |
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| CHAPTER X: SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX |
92. | Computation of income from international transaction having regard to arm’s length price |
92-A. | Meaning of associated enterprise |
92-B. | Meaning of international transaction |
92-C. | Computation of arm’s 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 arm’s 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 |
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| 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] |
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| 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 |
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| 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 |
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| 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 |
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| 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 |