Sections Particulars Assessee to Quantum of deduction

whom allowed

80A/AB/AC Basic rules of NA NA

deductions
80C Deduction in respect of Individual or Max. Rs. 1,00.000 .
life insurance premia. HUF
deferred annuity,
contributions to
provident fund,
subscription to
certainequity shares or
debentures, a term
deposit for a fixed
period of not less than 5
years with a scheduled
bank, bonds issued by
NABARD,Post Office 5
year Time Deposit,
Senior Citizen Savings
Scheme etc.
80CCC Deduction in respect of Only individuals Max. Rs. 1,00,000
contribution to
certainpension funds
80CCD Deduction in respect of Central Employer’s and
contribution to new Government or employee’s contribution
pension scheme any other subject to maximum of
employee. From 10% of salary
assessment year
2009-10 benefit
extended to self-
employed
persons also

80CCE Limit of deduction u/ss. Individual or Max. Rs. 1,00,000

80C, 80CCC and HUF
80CCD
80D Deduction in respect of Individual or In case of individuals
medical insurance HUF whether (/’) For individual himself,
premia resident or non- spouse and dependent
resident children Rs. 15,00

(//’) For parents of the

individual, whether
 dependent or not Rs.
15,000

In case of HUF Rs.

15,000

Note.—Addl. Rs. 5,000 if

any of the above person
insured is a senior citizen

Sections Particulars Assessee to Quantum of deduction

whom allowed

80DD/ Rule Deduction in respect of Individual or Rs. 50,000 Rs. 75,000

11A maintenance including HUF resident in Increased to Rs. 1,00,000
medical treatment of India: W.e.f. A.Y. 2010-11
person with physical • with
disability disability

• with severe
disability

80DDB/Rule Deduction in respect of Individual or Rs. 40,000 Addl. Rs.

HDD medical treatment, etc. HUF resident in 20.000
India For senior
citizen
80E Deduction for interest Individual Actual amount paid
paid on loan taken for whether resident
pursuing his or not
highereducation or for
the purpose of
highereducation of his
relative. W.e.f. A.Y.
2010-11 meaning of
higher education has
been enlarged to cover
all post schooling
courses “Relative”
means the spouse and
children of the
individual.
80G/Rules Deduction in respect of All assessees (a) 100% or 50% of
donations to certain eligible
UAA& funds, charitable donations, without
institutions, etc. applying
18AAA
qualifying limit in certain

cases

(b) 100% or 50% of

eligible

donations, after applying

Qualifying limit of 10% of

adjusted GTI.

80GG and Deductions in respect of Individual only Maximum Rs. 2,000 p.m.
Rule 1 IB rent paid
80GGA Deduction in respect of Ail assessees not 100% of sum donated
certain donations for having business
scientific research or income.
rural development, etc.
80GGB Deduction in respect of Indian 100% of sum contributed
contribution to political companies
parties.
W..e.f. A.Y. 2010-11,
contribution to Electoral
Trust also eligible for
deduction.

80GGC Deduction in respect of All assessees 100% of sum contributed

contribution to political (except local
parties. authority and
W.e.f. A.Y. 2010-11, artificial judicial
contribution to Electoral person)
Trust also eligible for
deduction

Sections Particulars Assessee to whom Quantum of deduction

allowed
80-IA/ Deduction in respect of profits Industrial 100% of profits for 10
Rules and gains from industrial undertaking or consecutive assessment
18BBA & undertakings or enterprises enterprises engaged
years in all cases except
18BBE engaged in infrastructure in infrastructurein case of
development, etc. development, etc.telecommunication where
it shall be 100% for first 5
years and 30% for next 5
years
80-IAB Deduction in respect of profits an assessee, being a 100% of the profit for 10
and gains by an undertaking a Developer, who consecutive assessment
enterprise engaged in derives any profits year
development of Special and gains from an
Economic Zone undertaking or an
enterprise from any
business of
developing a
Special Economic
Zone
80-IB/ Deduction in respect of profits All assesses 25% to 100% for
Rules and gains from certain industrial engaged in the prescribed no. of years.
undertakings other business of 100% of the profit for a
18AAB, than infrastructure development, Industrial period of 5 consecutive
etc. undertakings/hotels/ assessment years
ships/infrastructure
18BBC& development/ 100% of the profits for a
scientific and period of 7 consecutive
18DA industrial research assessment years
and development.
W.e.f. A.Y. 2009-
10, profit from the
business of a
hospital in any area
other than specified
area
Production and
refining of mineral
oil

80-IC Deduction in respect of certain All assessees 25% to 100% of profits

undertakings or enterprises in deriving income
certain special category States from an under
takings or
enterprises situated
in special category
States which begin
 manufacturing/
production between
specified dates
80-ID Deduction in respect of profits All assessees 100% for 5 consecutive
and gainsfrom engaged in the assessment years
business ofhotels and convention business of hotel or
centres in specified area engaged in the
msiness of
Sections Particulars Assessee to Quantum of deduction
whom allowed

building, owning 100% for 5 consecutive

and operating a assessment years
convention
centre
W.e.f. A.Y.
2009-10 hotelslo
cated in
specified
districts having a
World Heritage
Site in India

80-IE Deduction in respect of Assessees who 100% for 10 consecutive

profits and gains from have begun or assessment years
an undertaking in any of begin
the North-Eastern States tomanufacture or
produce eligible
articles or things
or undertake
substantial
expansion or
carry on any
eligible, business
on or after. 1-4-
2007.
80JJA Deduction in respect of All assessees 100% of profit for 5 years
profits and gains from
business of collecting
and processing of bio
degradable waste
80JJAA/ Deduction in respect of Only Indian 30% of additional wages
Rule employment of new companies for 3 years
19AB workmen
80LA Deduction in respect of Only Scheduled 100% for first 5 years and
certain income of Banks owning 50% for next 5 years
offshore Banking Units etaxindia.org
offshore Banking
Units in a special
economic zone
80P Deduction in respect of Co-operative 100% of profit but in some
income of co-operative societies eases amount is fixed at
societies except in case RV. 1,00,000/Rs. 50,000
of certain co-operative
banks.
80QQB Deduction in respect of Individuals who Actual income or Rs.
royalty income, etc. of are residents in 3,00,000, whichever is less
authors of certain books India and are
other than text books authors
80RRB Deduction in respect of Individual who 100% of such income or
royalty on patents is resident in Rs. 3,00,000 whichever is
India and is a less
patentee
80U/Rule Deduction in the case of Resident Rs. 50,000 Rs. 75,000
11D , permanent physical individual:
disability (including • with
blindness). etaxindiaorg disability

• with severe
disability

SEC . 80 G

eductions for Donations - Category A

The following list of Items qualify for deductions to the extent of 100% of Total Income.

1. Technology: -

Fund for Technology Department and Application set up by the Central Government
of India.
2. Security: -

Fund donated for any of the following funds established by the armed forces of the
Union for the welfare of the past and present members of such forces or their
dependants is eligible for deduction u/s 80G.

• The Army Central Welfare Fund, or

• The Indian Naval Benevolent Fund, or
• The Air Force Central Welfare Fund
• National Defence Fund.

3. Education: -

Donations for any of the following Education funds is eligible for deduction u/s 80G.

• A university or any educational institution of national eminence.

• Any Zila Saksharta Samiti constituted in any district for the purposes
of improvement of primary education in villages and towns in such district
and for literacy and post-literacy activities.

4. Medical: -

Donations for any of the following Medical funds is eligible for deduction u/s 80G.

• The National Illness Assistance Fund

• The National Blood Transfusion Council or to any State Blood
Transfusion Council
• Any fund set up by a State Government to provide medical relief to the
poor
• The National Trust for Welfare of Persons with Autism, Cerebral Palsy,
Mental Retardation and Multiple Disabilities.

5. Relief: -

Fund donated for any of the following Relief funds is eligible for deduction u/s 80G.

• The Prime Minister's National Relief Fund.

• The Prime Minister's Armenia Earthquake Relief Fund.
• The Africa (Public Contributions India) Fund.
• The Chief Minister's Relief Fund or the Lieutenant Governor's Relief
Fund in respect of any State or the Union Territory.

6. Others Donations: -

Fund donated for any of the following funds is eligible for deduction u/s 80G.

• The National Sports Fund.

• The National Cultural Fund.
• The National Foundation for Communal Harmony.
Quantum of Deductions for category A:

100% of donations.

Deductions for Donations - Category B

Any donations made for the following funds are eligible for deductions under 80G.

• The Prime Minister's Drought Relief Fund.

• The National Children's Fund.
• The Jawaharlal Memorial Fund.
• The Indira Gandhi Memorial Trust.
• The Rajiv Gandhi Foundation.

Quantum of Deductions for category B:

50% of donations

Deductions for Donations - Category C

Any donations made for the following purpose are eligible for deductions under 80G.

Family Planning: -

• Donations made to the Government or to any such local authority,

institution or association approved by the Central Government of India, for
the purpose of promoting family planning.

Sports Development: -

• Any sum paid by a company to the Indian Olympic Association or to

any other association or institution established in India notified by the Central
Government for
a. The development of infrastructure for sports and games; or
b. The sponsorship of sports and games; in India

Quantum of Deductions for category C:

100% of donations. But the Donations should be restricted to 10% of Total

Income.

Note: -

Total Income = Gross Total Income - Chapter VI-A Deductions (except 80G)
Category C & Category D donations cannot cumulatively exceed 10% of the Total Income.