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80A Deductions to be made in computing total income
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80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
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80AB Deductions to be made with reference to the income included in the gross total income
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80AC Deduction not to be allowed unless return furnished
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80B Definitions
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80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
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80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993]
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80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
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80CCB Deduction in respect of investment made under Equity Linked Savings Scheme
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80CCC Deduction in respect of contribution to certain pension funds
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80CCD Deduction in respect of contribution to pension scheme of Central Government
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80CCE Limit on deductions under sections 80C, 80CCC and 80CCD
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80CCF Deduction in respect of subscription to long-term infrastructure bonds
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80CCG Deduction in respect of investment made under an equity savings scheme
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80D Deduction in respect of medical insurance premia
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80DD Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
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80DDB Deduction in respect of medical treatment, etc.
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80E Deduction in respect of interest on loan taken for higher education
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80EE Deduction in respect of interest on loan taken for residential house property
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80EEA Deduction in respect of interest on loan taken for certain house property
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80EEB Deduction in respect of purchase of electric vehicle
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80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
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80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981]
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80G Deduction in respect of donations to certain funds, charitable institutions, etc.
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80GG Deductions in respect of rents paid
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80GGA Deduction in respect of certain donations for scientific research or rural development
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80GGB Deduction in respect of contributions given by companies to political parties
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80GGC Deductions in respect of contributions given by any person to political parties
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80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]
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80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
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80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
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80HHB Deduction in respect of profits and gains from projects outside India
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80HHBA Deduction in respect of profits and gains from housing projects in certain cases
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80HHC Deduction in respect of profits retained for export business
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80HHD Deduction in respect of earnings in convertible foreign exchange
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80HHE Deduction in respect of profits from export of computer software, etc.
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80HHF Deduction in respect of profits and gains from export or transfer of film software, etc.
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80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
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80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
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80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
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80IAC Special provision in respect of specified business
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80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
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80IBA Deductions in respect of profits and gains from housing projects
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80IC Special provisions in respect of certain undertakings or enterprises in certain special category States
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80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area
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80IE Special provisions in respect of certain undertakings in North-Eastern States
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80J [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989]
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80JJ [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
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80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
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80JJAA Deduction in respect of employment of new workmen
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80K [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
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80L [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006]
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80LA Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
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80M Deduction in respect of certain intercorporate dividends
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80M [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004]
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80MM [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984]
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80N [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
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80O Deduction in respect of royalties, etc., from certain foreign enterprises
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80P Deduction in respect of income of co-operative societies
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80PA Deduction in respect of certain income of Producer Companies
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80Q Deduction in respect of profits and gains from the business of publication of books
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80QQ [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
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80QQA Deduction in respect of professional income of authors of text books in Indian languages
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80QQB Deduction in respect of royalty income, etc., of authors of certain books other than text books
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80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
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80RR Deduction in respect of professional income from foreign sources in certain cases
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80RRA Deduction in respect of remuneration received for services rendered outside India
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80RRB Deduction in respect of royalty on Patents
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80S [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
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80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
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80TT [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
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80TTA Deduction in respect of interest on deposits in savings account
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80TTB Deduction in respect of interest on deposits in case of senior citizens
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80U Deduction in case of a person with disability
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80V [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995]
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80VV [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
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80CCH Deduction in respect of contribution to agnipath scheme
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