Section-wise Comparison between Income Tax Act 2025 and Income Tax Act 1961

Detailed section-wise mapping of provisions between Income Tax Act, 1961 and Income Tax Act, 2025 for easy comparison and reference.

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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, 1961Corresponding Section
(Income-tax Act, 2025)
80ADeductions to be made in computing total incomeSection-122
80AAComputation 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
80CDeduction for insurance premia, deferred annuity, contributions to provident fund, etc.Section-123
80CCDeduction in respect of investment in certain new shares. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993.]Omitted
80CCADeduction  in  respect  of  deposits  under  National  Savings  Scheme  or  payment  to  a  deferred annuity plan.Omitted
80CCBDeduction in respect of investment made under Equity Linked Savings Scheme.Omitted
80CCCDeduction in respect of contribution to certain pension funds.Omitted
80CCDDeduction in respect of employer contribution to pension scheme of Central GovernmentSection-124
80CCE.Limit on deductions under sections 80C, 80CCC and 80CCD.Omitted
80CCFDeduction in respect of subscription to long-term infrastructure bonds.Omitted
80CCGDeduction in respect of investment made under an equity savings scheme.Omitted
80CCHDeduction in respect of contribution to Agnipath Scheme.Section-125
80DDeduction in respect of health insurance premia.Section-126
80DDDeduction  in  respect  of  maintenance  including  medical  treatment  of  a  dependant  who  is  a person with disability.Section-127
80DDBDeduction in respect of medical treatment, etc.Section-128
80EDeduction in respect of interest on loan taken for higher education.Section-129
80EEDeduction in respect of interest on loan taken for certain house property.Section-130
80EEADeduction in respect of interest on loan taken for certain house property.Section-131
80EEBDeduction in respect of purchase of electric vehicle.Section-132
80FDeduction in respect of educational expenses in certain casesOmitted
80FFDeduction in respect of expenses on higher education in certain cases.Omitted
80GDeduction 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)
80GGDeductions in respect of rents paid.Section-134
80GGADeduction in respect of certain donations for scientific research or rural development.Section-135
80GGBDeduction in respect of contributions given by companies to political parties.Section-136
80GGCDeduction in respect of contributions given by any person to political parties.Section-137
80HDeduction in case of new industrial undertakings employing displaced persons, etc. [Omitted by the Taxation Laws (Amendment) Act, 1975]Omitted
80HHDeduction  in  respect  of  profits  and  gains  from  newly  established  industrial  undertakings  or hotel business in backward areas.Omitted
80HHADeduction  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
80HHFDeduction 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-IADeductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.Section-138
80-IABDeductions  in  respect  of  profits  and  gains  by  an  undertaking  or  enterprise  engaged  in development of Special Economic ZoneSection-139
80-IACSpecial provision in respect of specified businessSection-140
80-IBDeduction in respect of profits and gains from certain industrial undertakingsSection-141
80-IBADeductions in respect of profits and gains from housing projectsSection-142
80-ICSpecial 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-IESpecial provisions in respect of certain undertakings in North-Eastern StatesSection-143
80JDeduction  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
80JJDeduction in respect of profits and gains from business of poultry farming. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]Omitted
80JJADeduction for businesses engaged in collecting and processing of bio-degradable wasteSection-145
80JJAADeduction in respect of additional employee costSection-146
80KDeduction  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
80LDeductions in respect of interest on certain securities, dividends, etc. [Omitted by the Finance Act, 2005]Omitted
80LADeductions for income of Offshore Banking Units and Units of International Financial Services CentreSection-147
80MDeduction in respect of certain inter-corporate dividendsSection-148
80MMDeduction  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
80NDeduction  in  respect of  dividends  received  from  certain  foreign  companies.  [Omitted  by  the Finance Act, 1985]Omitted
80-ODeduction in respect of royalties, etc., from certain foreign enterprises.Redundant
80PDeduction in respect of income of co-operative societies.Section-149
80PADeduction 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
80QQDeduction in respect of profits and gains from the business of publication of books. [Omitted by the Direct Tax Laws (Amendment) Act, 1987]Omitted
80QQADeduction in respect of professional income of authors of text books in Indian languages.Omitted
80QQBDeduction in respect of royalty income, etc, of authors of certain books other than text-booksSection-151
80RDeduction  in  respect of remuneration from certain  foreign  sources in the case  of professors, teachers,
etc.
Omitted
80RRDeduction in respect of professional income from foreign sources in certain cases.Omitted
80RRADeduction in respect of remuneration received for services rendered outside India.Omitted
80RRBDeduction in respect of royalty on patentsSection-152
80SDeduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies.Omitted
80TDeduction in respect of long-term capital gains in the case of assessees other than companies.Omitted
80TTDeduction in respect of winnings from lottery.Omitted
80TTADeduction for Interest on DepositsSection-153
80TTBDeduction in respect of interest on deposits in case of senior citizens.Omitted
80UDeduction in case of a person with disabilitySection-154
80VDeduction from gross total income of the parent in certain cases.Omitted
80VVDeduction  in  respect of expenses incurred  in  connection with  certain proceedings  under the Act.Omitted

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