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Indian Income Tax Act, 1961
Chapter VI A
Deductions to be made in computing Total Income
C - Deductions in respect of Certain Incomes
Section No.
Particulars
80HH
Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
80HHA
Deduction in respect of profits and gains from newly established small-scale industrial undertaking in certain areas
80HHB
Deduction in respect of profits and gains from projects outside India
80HHBA
Deduction in respect of profits and gains from housing projects in certain cases
80HHC
Deduction in respect of profits retained for export business
80HHD
Deduction in respect of earnings in convertible foreign exchange
80HHE
Deduction in respect of profits from export of computer software, etc.
80HHF
Deduction in respect of profits and gains from export or transfer of film software, etc.
80I
Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
80IA
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastucture development, etc.
80IAB
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
80IB
Deduction in respect of profits and gains from certain industrial undertakings other than infrastucture development undertakings
80IC
Special provisions in respect of certain underakings enterprises in certain special category States
80ID
Deduction in respect of profits and gains from business of hotels and convention centres in specified area
80IE
Special provisions in respect of certain underakings enterprises in North-Eastern States
80JJA
Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
80JJAA
Deduction in respect of employment of new workmen
80LA
Deduction in respect of certain incomes of Offshore Banking Units
80O
Deduction in respect of royalties, etc., from certain foreign enterprises
80P
Deduction in respect of income of co-operative societies
80Q
Deduction in respect of profits and gains from the business of publication of books
80QQA
Deduction in respect of professional income of authors of text books in Indian languages
80QQB
Deduction in respect of royalty income, etc., of authors of certain books other than text books
80R
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
80RR
Deduction in respect of professional income from foreign sources in certain cases
80RRA
Deduction in respect of remuneration received for services rendered outside India
80RRB
Deduction in respect of royalty on patents
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