CHAPTER VIA – Deductions to be made in computing total income
Here’s the section-wise analysis of CHAPTER VIA – Deductions to be made in computing total income of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 80A | Deductions to be made in computing total income | Section-122 |
| 80AA | Computation of deduction under section 80M. | Omitted |
| 80AB. | Deductions to be made with reference to the income included in the gross total income. | Omitted |
| 80AC. | Deduction not to be allowed unless return furnished. | Omitted |
| 80B. | Definitions. | Omitted |
| 80C | Deduction for insurance premia, deferred annuity, contributions to provident fund, etc. | Section-123 |
| 80CC | Deduction in respect of investment in certain new shares. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993.] | Omitted |
| 80CCA | Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan. | Omitted |
| 80CCB | Deduction in respect of investment made under Equity Linked Savings Scheme. | Omitted |
| 80CCC | Deduction in respect of contribution to certain pension funds. | Omitted |
| 80CCD | Deduction in respect of employer contribution to pension scheme of Central Government | Section-124 |
| 80CCE. | Limit on deductions under sections 80C, 80CCC and 80CCD. | Omitted |
| 80CCF | Deduction in respect of subscription to long-term infrastructure bonds. | Omitted |
| 80CCG | Deduction in respect of investment made under an equity savings scheme. | Omitted |
| 80CCH | Deduction in respect of contribution to Agnipath Scheme. | Section-125 |
| 80D | Deduction in respect of health insurance premia. | Section-126 |
| 80DD | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. | Section-127 |
| 80DDB | Deduction in respect of medical treatment, etc. | Section-128 |
| 80E | Deduction in respect of interest on loan taken for higher education. | Section-129 |
| 80EE | Deduction in respect of interest on loan taken for certain house property. | Section-130 |
| 80EEA | Deduction in respect of interest on loan taken for certain house property. | Section-131 |
| 80EEB | Deduction in respect of purchase of electric vehicle. | Section-132 |
| 80F | Deduction in respect of educational expenses in certain cases | Omitted |
| 80FF | Deduction in respect of expenses on higher education in certain cases. | Omitted |
| 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. | Section-133 |
| 80G(5) | Deduction in respect of donations to certain funds, charitable institutions, etc. | Section-354(1) |
| 80G(5)(Proviso) | Deduction in respect of donations to certain funds, charitable institutions, etc. | Section-354(2) |
| 80GG | Deductions in respect of rents paid. | Section-134 |
| 80GGA | Deduction in respect of certain donations for scientific research or rural development. | Section-135 |
| 80GGB | Deduction in respect of contributions given by companies to political parties. | Section-136 |
| 80GGC | Deduction in respect of contributions given by any person to political parties. | Section-137 |
| 80H | Deduction in case of new industrial undertakings employing displaced persons, etc. [Omitted by the Taxation Laws (Amendment) Act, 1975] | Omitted |
| 80HH | Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas. | Omitted |
| 80HHA | Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas. | Omitted |
| 80HHB. | Deduction in respect of profits and gains from projects outside India. | Omitted |
| 80HHBA. | Deduction in respect of profits and gains from housing projects in certain cases. | Omitted |
| 80HHC. | Deduction in respect of profits retained for export business. | Omitted |
| 80HHD. | Deduction in respect of earnings in convertible foreign exchange. | Omitted |
| 80HHE. | Deduction in respect of profits from export of computer software, etc. | Omitted |
| 80HHF | Deduction in respect of profits and gains from export or transfer of film software, etc. | Omitted |
| 80-I. | Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. | Omitted |
| 80-IA | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. | Section-138 |
| 80-IAB | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone | Section-139 |
| 80-IAC | Special provision in respect of specified business | Section-140 |
| 80-IB | Deduction in respect of profits and gains from certain industrial undertakings | Section-141 |
| 80-IBA | Deductions in respect of profits and gains from housing projects | Section-142 |
| 80-IC | Special provisions in respect of certain undertakings or enterprises in certain special category States. | Omitted |
| 80-ID. | Deduction in respect of profits and gains from business of hotels and convention centres in specified area. | Omitted |
| 80-IE | Special provisions in respect of certain undertakings in North-Eastern States | Section-143 |
| 80J | Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases. [Omitted by the Finance (No. 2) Act, 1996,] | Omitted |
| 80JJ | Deduction in respect of profits and gains from business of poultry farming. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] | Omitted |
| 80JJA | Deduction for businesses engaged in collecting and processing of bio-degradable waste | Section-145 |
| 80JJAA | Deduction in respect of additional employee cost | Section-146 |
| 80K | Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business. [Omitted by the Finance Act, 1986] | Omitted |
| 80L | Deductions in respect of interest on certain securities, dividends, etc. [Omitted by the Finance Act, 2005] | Omitted |
| 80LA | Deductions for income of Offshore Banking Units and Units of International Financial Services Centre | Section-147 |
| 80M | Deduction in respect of certain inter-corporate dividends | Section-148 |
| 80MM | Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India. [Omitted by the Finance Act, 1983] | Omitted |
| 80N | Deduction in respect of dividends received from certain foreign companies. [Omitted by the Finance Act, 1985] | Omitted |
| 80-O | Deduction in respect of royalties, etc., from certain foreign enterprises. | Redundant |
| 80P | Deduction in respect of income of co-operative societies. | Section-149 |
| 80PA | Deduction in respect of certain income of Producer Companies. | Section-150 |
| 80Q. | Deduction in respect of profits and gains from the business of publication of books. | Omitted |
| 80QQ | Deduction in respect of profits and gains from the business of publication of books. [Omitted by the Direct Tax Laws (Amendment) Act, 1987] | Omitted |
| 80QQA | Deduction in respect of professional income of authors of text books in Indian languages. | Omitted |
| 80QQB | Deduction in respect of royalty income, etc, of authors of certain books other than text-books | Section-151 |
| 80R | Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. | Omitted |
| 80RR | Deduction in respect of professional income from foreign sources in certain cases. | Omitted |
| 80RRA | Deduction in respect of remuneration received for services rendered outside India. | Omitted |
| 80RRB | Deduction in respect of royalty on patents | Section-152 |
| 80S | Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies. | Omitted |
| 80T | Deduction in respect of long-term capital gains in the case of assessees other than companies. | Omitted |
| 80TT | Deduction in respect of winnings from lottery. | Omitted |
| 80TTA | Deduction for Interest on Deposits | Section-153 |
| 80TTB | Deduction in respect of interest on deposits in case of senior citizens. | Omitted |
| 80U | Deduction in case of a person with disability | Section-154 |
| 80V | Deduction from gross total income of the parent in certain cases. | Omitted |
| 80VV | Deduction in respect of expenses incurred in connection with certain proceedings under the Act. | Omitted |
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