Sections 80A to 80HHE of the Income-tax Act, 1961
Reference index to Chapter VI-A deductions under the Income-tax Act, 1961, including general deduction rules, savings and pension deductions, health and education benefits, donations, rent-related deductions and historical profit-linked incentives.
Current legal position from 1 April 2026:
The Income-tax Act, 2025 applies from 1 April 2026. The Income-tax Act, 1961 remains relevant for income earned up to 31 March 2026 and for proceedings or consequences preserved by Section 536 of the 2025 Act. This page is therefore retained as a reference to the 1961 Act and should be read according to the tax year and the particular deduction involved.
General Rules & Business-linked Deductions
- What are Deductions to be made in computing total income? Section 80 A of Income Tax Act 1961
- What are Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone? Section 80-IAB of Income Tax Act 1961
- What are Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings? Section 80-IB of Income Tax Act 1961
- What are Special provisions in respect of certain undertakings or enterprises in certain special category States? Section 80-IC of Income Tax Act 1961
- What are Deduction in respect of profits and gains from business of hotels and convention centres in specified area? Section 80-ID of Income Tax Act 1961
- What are Special provisions in respect of certain undertakings in North-Eastern States? Section 80-IE of Income Tax Act 1961
Chapter VI-A Framework & Savings / Pension Deductions
- What are Deduction in respect of royalties, etc., from certain foreign enterprises? Section 80-O of Income Tax Act 1961
- What are the Deductions to be made with reference to the income included in the gross total income? What are Deduction not to be allowed unless return furnished? Section 80AB and 80AC of Income Tax Act 1961
- What are the Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc? Section 80C of Income Tax Act 1961
- What is the Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan? Section 80CCA of Income Tax Act 1961
- What is the Deduction in respect of investment made under Equity Linked Savings Scheme? Section 80CCB of Income Tax Act 1961
- What is the Deduction in respect of contribution to certain pension funds? Section 80CCC of Income Tax Act 1961
- What is Deduction in respect of contribution to pension scheme of Central Government? Section 80CCD of Income Tax Act 1961
- What is Limit on deductions under sections 80C, 80CCC and 80CCD Deduction in respect of subscription to long-term infrastructure bonds? Section 80CCE and 80CCF of Income Tax Act 1961
- What is Deduction in respect of investment made under an equity savings scheme? Section 80CCG of Income Tax Act 1961
Health, Education, Housing & Other Personal Deductions
- What is Deduction in respect of health insurance premia? Section 80D of Income Tax Act 1961
- What is Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability? Section 80DD of Income Tax Act 1961
- What is Deduction in respect of medical treatment, etc? Section 80DDB of Income Tax Act 1961
- What is Deduction in respect of interest on loan taken for higher education? Section 80E of Income Tax Act 1961
- What is Deduction in respect of interest on loan taken for residential house property? Section 80EE of Income Tax Act 1961
- Section 80EEA Deduction in respect of interest on loan taken for certain house property
- Section 80EEB Deduction in respect of purchase of electric vehicle
- What is Deduction in respect of donations to certain funds, charitable institutions, etc? Section 80G of Income Tax Act 1961
Donations, Rent & Contributions
- What is Deductions in respect of rents paid? Section 80GG of Income Tax Act 1961
- What is Deduction in respect of certain donations for scientific research or rural development? Section 80GGA of Income Tax Act 1961
- What is Deduction in respect of contributions given by companies to political parties? What is Deduction in respect of contributions given by any person to political parties? Section 80GGB and 80GGC of Income Tax Act 1961
- What is Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas? Section 80HH of Income Tax Act 1961
Historical / Legacy Profit-linked Deductions
- What is Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas? Section 80HHA of Income Tax Act 1961
- What is Deduction in respect of profits and gains from projects outside India? Section 80HHB of Income Tax Act 1961
- What is Deduction in respect of profits and gains from housing projects in certain cases? Section 80HHBA of Income Tax Act 1961
- What is Deduction in respect of profits retained for export business? Section 80HHC of Income Tax Act 1961
- What is Deduction in respect of earnings in convertible foreign exchange? Section 80HHD of Income Tax Act 1961
- What is Deduction in respect of profits from export of computer software, etc? Section 80HHE of Income Tax Act 1961
- Section 80HHF Deduction in respect of profits and gains from export or transfer of film software, etc