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Deduction to be made in computing total income6143813/18/2025 9:28:25 AMpersons or body of individuals, any deduction is admissible under section 80G or section 80H or section 80J or section 80K or 1[section 80MM [As amended by the Finance Act, 1972https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/1972htmlFalsehtmActIncome-tax Act, 196180ACHAPTER VI-ADEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME197213896cd1-2b32-4ec2-8593-d8603ef8120d43158a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Deductions allowable to tax payer14459 ​ Income-tax Act provides certain deductions to compute the actual taxable income. The nature of deductions from total income is different for each category of income. The document will provide a list of all deductions available to different categories of taxpayers for different categories of incomes and the conditions thereof. 10/19/2024 5:57:00 AMSection Nature of deduction Who can claim Standard Deduction other than perquisite) is allowed as deduction in the year of commencement of business to 462208https://www.incometaxindia.gov.in/Charts Tables/Forms/AllItems.aspxhtmlFalsehtmCharts ＆ Tables|16|24|32|35|36|40|48|54|57|58|2024-04-19T18:30:00.0000000Z|Income from Salary|Income from Capital Gains|Income from Business/Profession|Misc.|26b89a4f-398f-430e-bccf-2f9843f0620c33a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Amendment of section 80G6211483/25/2023 9:19:50 AMin respect of any sum specified in sub-section (2), the sum in respect of which deduction is so allowed shall not qualify for deduction under any other provision of this Act for 4https://www.incometaxindia.gov.in/Acts/Finance Acts/1980htmlFalsehtmActFinance Acts15EMPTYEMPTY198013896cd1-2b32-4ec2-8593-d8603ef8120d52675a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G2502461/15/2025 5:49:53 AMsecond proviso read with third proviso of sub-section (5) of section 80G in Form No. 10AC and issue a sixteen 5875https://www.incometaxindia.gov.in/Rules/Income-Tax RuleshtmlFalsehtmRuleIncome-tax Rules|80G|f5d01c93-5528-4be1-b341-5dc3e9647425764a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in11AACharitable or religious trusts Deductions
Restriction on certain deductions in the case of companies6042513/19/2025 5:18:34 AM(iv) sub-section (2B) of section 35, to the extent to which the deduction under the said sub-section exceeds the expenditure incurred by the assessee 6https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/1984htmlFalsehtmActIncome-tax Act, 196180VVACHAPTER VI-BRESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES198413896cd1-2b32-4ec2-8593-d8603ef8120d40506a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Deduction in respect of repayment of loan taken for higher education5802447/2/2022 1:22:09 AM(3) For the purposes of this section Central Government under clause (23C) of section 10 or an institution referred to in clause (a) of sub-section (2) of section 80G 14https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2005htmlFalsehtmActIncome-tax Act, 196180ECHAPTER VIDEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME200513896cd1-2b32-4ec2-8593-d8603ef8120d19470a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Circular No. 4/2022 - Deduction of Tax at Source - Income-tax Deduction from Salaries under section 192 of the Income-tax Act, 1961396593/16/2022 12:13:08 PM12 Deductions in respect of certa in donations for scient ific resea rch or rural de velopmen t (Section 80 GGA) : ,66 5.5.13 Deduction in respect of interest on deposits in 39690https://www.incometaxindia.gov.in/News/Forms/AllItems.aspxpdfFalsepdfNews2022-03-14T18:30:00.0000000Zd314f41b-9f7e-47e9-8dec-841d42e3c73c393a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Restriction on certain deductions in the case of companies6030003/19/2025 5:34:19 AM(iv)   sub-section (2B) of section 35, to the extent to which the deduction under the said sub-section exceeds the expenditure incurred by the assessee 18https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/1986htmlFalsehtmActIncome-tax Act, 196180VVACHAPTER VI-BRESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES198613896cd1-2b32-4ec2-8593-d8603ef8120d49502a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Deduction in respect of repayment of loan taken for higher education5963727/1/2022 11:24:38 PM(2) The deduction specified in sub-section (1) shall be allowed in computing the total sub-section (2) of section 80G;             ( b)       "financial institution" means a https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/1998htmlFalsehtmActIncome-tax Act, 196180EChapter VI-ADeductions to be made in computing total income199813896cd1-2b32-4ec2-8593-d8603ef8120d31624a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Deduction in respect of interest on loan taken for higher education5835537/2/2022 2:00:28 AM(3) For the purposes of this section Central Government] under clause (23C) of section 10 or an institution referred to in clause (a) of sub-section (2) of section 80G 15https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2007htmlFalsehtmActIncome-tax Act, 196180EChapter VIADEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME200713896cd1-2b32-4ec2-8593-d8603ef8120d26544a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in