Section 80I to 92 of Income Tax Act 1961
What is Deduction in respect of profits and gains from
industrial undertakings after a certain date, etc? Section
80I of
Income Tax Act 1961
What is
Deductions in respect of profits and gains from industrial
undertakings or enterprises engaged in infrastructure
development, etc? Section
80 IA of
Income Tax Act 1961
Section 80IAB Deductions in respect of profits and gains by
an undertaking or enterprise engaged in development of
Special Economic Zone
Section 80IAC Special provision in respect of specified
business
Section 80IB Deduction in respect of profits and gains from
certain industrial undertakings other than infrastructure
development undertakings
Section 80IBA Deductions in respect of profits and gains
from housing projects
Section 80IC Special provisions in respect of certain
undertakings or enterprises in certain special category
States
Section 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
What is
Deduction in respect of profits and gains from business of
collecting and processing of bio-degradable waste Deduction
in respect of employment of new workmen? Section
80JJA and 80JJAA of
Income Tax Act 1961
What is
Deductions in respect of certain incomes of Offshore Banking
Units and International Financial Services Centre? Section
80LA of
Income Tax Act 1961
Section 80M Deduction in respect of certain inter-corporate
dividends
Section 80O Deduction in respect of royalties, etc., from
certain foreign enterprises
What is
Deduction in respect of income of co-operative societies? Section
80P of
Income Tax Act 1961
Section 80PA Deduction in respect of certain income of
Producer Companies
What is
Deduction in respect of profits and gains from the business
of publication of books? Section
80Q of
Income Tax Act 1961
What is
Deduction in respect of professional income of authors of
text books in Indian languages? Section
80QQA of
Income Tax Act 1961
What is
Deduction in respect of royalty income, etc., of authors of
certain books other than text-books? Section
80QQB of
Income Tax Act 1961
What is
Deduction in respect of remuneration from certain foreign
sources in the case of professors, teachers, etc? Section
80R of
Income Tax Act 1961
What is
Deduction in respect of professional income from foreign
sources in certain cases? Section
80RR of
Income Tax Act 1961
What is
Deduction in respect of remuneration received for services
rendered outside India? Section
80RRA of
Income Tax Act 1961
What is
Deduction in respect of royalty on patents? Section
80RRB of
Income Tax Act 1961
What is
Deduction in respect of interest on deposits in savings
account? Section
80TTA of
Income Tax Act 1961
Section 80TTB Deduction in respect of interest on deposits
in case of senior citizens
What is
Deduction in case of a person with disability? Section
80U of
Income Tax Act 1961
What is
Share of member of an association of persons or body of
individuals in the income of the association or body? Section
86 of
Income Tax Act 1961
What is
Rebate to be allowed in computing income-tax Rebate of
income-tax in case of certain individuals? Section
87 and 87A of
Income Tax Act 1961
What is
Rebate on life insurance premia, contribution to provident
fund, etc? Section
88 of
Income Tax Act 1961
What is
Rebate in respect of securities transaction tax? Section
88E of
Income Tax Act 1961
What is
Relief when salary, etc., is paid in arrears or in advance? Section
89 of
Income Tax Act 1961
What is
Agreement with foreign countries or specified territories?
Section 90 of
Income Tax Act 1961
What is
Adoption by Central Government of agreement between
specified associations for double taxation relief? Section
90A of
Income Tax Act 1961
What is
Countries with which no agreement exists? Section 91 of
Income Tax Act 1961
What is
Computation of income from international transaction having
regard to arm's length price? Section 92 of
Income Tax Act 1961
What is
Share of member of an association of persons or body of
individuals in the income of the association or body? Section
86 of
Income Tax Act 1961
What is
Rebate to be allowed in computing income-tax Rebate of
income-tax in case of certain individuals? Section
87 and 87A of
Income Tax Act 1961
What is
Rebate on life insurance premia, contribution to provident
fund, etc? Section
88 of
Income Tax Act 1961
What is
Rebate in respect of securities transaction tax? Section
88E of
Income Tax Act 1961
What is
Relief when salary, etc., is paid in arrears or in advance? Section
89 of
Income Tax Act 1961
What is
Agreement with foreign countries or specified territories?
Section 90 of
Income Tax Act 1961
What is
Adoption by Central Government of agreement between
specified associations for double taxation relief? Section
90A of
Income Tax Act 1961
What is
Countries with which no agreement exists? Section 91 of
Income Tax Act 1961
What is
Computation of income from international transaction having
regard to arm's length price? Section 92 of
Income Tax Act 1961
Income tax Act 1961
Section 2- Definitions
Section 3 - Previous Year, Section 4, Charge of Income
tax
Section
5 - Scope of total income, Section 6, Apportionment of income
between spouses governed by Portuguese Civil Code
Section 6 - Residence in India, Section 7- Income deemed to be
received
Section 8 - Dividend income
Section 9 - Income deemed to accrue or arise in India
Section 9A - meaning of Certain activities not to constitute
business connection in India
Section 10 - Incomes not included in total income
Section 10A - Special provision in respect of newly established
undertakings in free trade zone, etc
Section 10AA - Special provisions in respect of newly established
Units in Special Economic Zones
Section 10B - Special provisions in respect of newly established hundred
per cent export-oriented undertakings
Section 10BA - Special provisions in respect of export of certain articles
or things
Section 10BB - Meaning of computer programmes in certain cases
Section 10C - Special provision in respect of certain industrial
undertakings in North- Eastern Region
Section 11 - Income from property held for charitable or religious
purposes
Section 12 - Income of trusts or institutions from contributions
Section 12A - Conditions for applicability of sections 11 and 12
Section 12AA - Procedure for registration
Section 13 - Section 11 not to apply in certain cases
Section 13A - Special provision relating to incomes of political parties,
Section 13B - Special provisions relating to voluntary
contributions received by electoral trust
Section 14 - Heads of income, Section 14A - Expenditure incurred in
relation to income not includible in total income
Section 15 - Salaries, Section 16 - Deductions from salaries
Section 17 - Salary, perquisite and profits in lieu of salary
Section 22 to 35E
Section 36 to 44 DB
Section 45 to 54H
Section 55 to 80
Section 80ab to 80hhe
Section 81 to 92
Section 92A to 112
Section 113 to 115JF
Section 115JG to 115WM
Section 116 to 134
Section 135 to 150
Section 151 to 160
Section 161 to 180
Section 181 to 200A
Section 201 to 230
Section 231 to 250
Section 251 to 270
Section 270A of Income Tax Act is to impose penalty for under reporting and
misreporting of income w.e.f 1.4.2017
Immunity available to genuine tax payers under Section 270AA
of Income Tax Act against penalty under section 270A.
Section 271 to 298
