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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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