| Chapter VIA |
| DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME |
| A. - General |
| 80A | Deductions to be made in computing total income |
| 80AA | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
| 80AB | Deductions to be made with reference to the income included in the gross total income |
| 80AC | Deduction not to be allowed unless return furnished |
| 80B | Definitions |
| B. - Deductions in respect of certain payments |
| 80C | Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. |
| 80CC | [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993] |
| 80CCA | Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan |
| 80CCB | Deduction in respect of investment made under Equity Linked Savings Scheme |
| 80CCC | Deduction in respect of contribution to certain pension funds |
| 80CCD | Deduction in respect of contribution to pension scheme of Central Government |
| 80CCE | Limit on deductions under sections 80C, 80CCC and 80CCD |
| 80D | Deduction in respect of medical insurance premia |
| 80DD | Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability |
| 80DDB | Deduction in respect of medical treatment, etc. |
| 80E | Deduction in respect of interest on loan taken for higher education |
| 80F | [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
| 80FF | [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981] |
| 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. |
| 80GG | Deductions in respect of rents paid |
| 80GGA | Deduction in respect of certain donations for scientific research or rural development |
| 80GGB | Deduction in respect of contributions given by companies to political parties |
| 80GGC | Deductions in respect of contributions given by any person to political parties |
| C. - Deductions in respect of certain incomes |
| 80H | [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976] |
| 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 undertakings 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 infrastructure 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 infrastructure development undertakings |
| 80IC | Special provisions in respect of certain undertakings or 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 undertakings in North-Eastern States |
| 80J | [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989] |
| 80JJ | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
| 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 |
| 80K | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
| 80L | [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
| 80LA | Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre |
| 80M | [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] |
| 80MM | [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984] |
| 80N | [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
| 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 |
| 80QQ | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 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 |
| 80S | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
| 80T | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 80TT | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
| D. - Other deductions |
| 80U | Deduction in case of a person with disability |
| 80V | [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995] |
| 80VV | [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
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