Sections Particulars Assessee to whom Quantum of

allowed deduction
80A/AB/AC Basic rules of NA NA
deductions
80C Deduction in respect Individual or HUF Max. Rs. 1,00.000  .
of life insurance
premia. deferred
annuity, contributions
to provident fund,
subscription to
certain equity 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 Only individuals Max. Rs. 1,00,000
of contribution to
certain pension
funds

80CCD Deduction in respect Central Employer’s and

of contribution to Government or any employee’s
new pension scheme other employee. contribution subject
From assessment to maximum of 10%
year 2009-10 benefit of salary
extended to self-
employed persons
also

80CCE Limit of deduction Individual or HUF Max. Rs. 1,00,000

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

allowed deduction
80DD/ Rule 11A Deduction in respect Individual or HUF Rs. 50,000 Rs. 75,000
of maintenance resident in India: Increased to Rs.
including medical •       with disability 1,00,000 W.e.f. A.Y.
treatment of person •  with severe 2010-11
with physical disability
disability
 Deduction in respect Individual or HUF Rs. 40,000 Addl. Rs.
80DDB/ Rule HDD of medical resident in India For 20.000
treatment, etc senior citizen

80E Deduction for interest Individual whether Actual

paid on loan taken for resident or not
pursuing his higher
education or for the
purpose of higher
education 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 All assessees (a)   100% or 50% of
UAA& of donations to eligible
18AAA certain funds, donations, without
charitable applying
institutions, etc. qualifying limit in
certain
cases
(b)   100% or 50% of
eligible
donations, after
applying
Qualifying limit of
10% of
adjusted GTI.
80GG and Rule 1 IB Deductions in respect Individual only Maximum Rs. 2,000
of rent paid p.m.

80GGA Deduction in respect Ail assessees not 100% of sum donated

of certain donations having business
for scientific research income.
or rural development,
etc.
80GGB Deduction in respect Indian companies 100% of sum
of contribution to contributed
political parties.
A.Y. 2010-11,
contribution to
Electoral Trust also
eligible for
deduction.

80GGC Deduction in respect All assessees (except 100% of sum

of contribution to local authority and contributed
political parties. artificial judicial
W.e.f. A.Y. 2010-11, person)
contribution to
Electoral Trust also
eligible for deduction
Sections Particulars Assessee to whom Quantum of
allowed deduction
80-IA/ Rules 18BBA & Deduction in respect Industrial undertaking 100% of profits for 10
18BBE of profits and gains or enterprises consecutive
from industrial engaged in assessment years in
undertakings or infrastructure all cases except in
enterprises engaged development, etc. case of
in infrastructure telecommunication
development, etc. where it shall be
100% for first 5 years
and 30% for next 5
years

80-IAB Deduction in respect an assessee, being a 100% of the profit for

of profits and gains by Developer, who 10 consecutive
an undertaking a derives any profits assessment year
enterprise engaged in and gains from an
development of undertaking or an
Special Economic enterprise from any
Zone business of
developing a Special
Economic Zone
80-IB/ Deduction in respect All assesses engaged 25% to 100% for
Rules of profits and gains in the business of prescribed no. of
18AAB, from certain Industrial years.
18BBC& industrial undertakings/hotels/ 100% of the profit for
18DA undertakings other ships/infrastructure a period of 5
than infrastructure development/ consecutive
development, etc. scientific and assessment years
industrial research 100% of the profits
and development. for a period of 7
W.e.f. A.Y. 2009-10, consecutive
profit from the assessment years
business of a hospital
in any area other
than specified area
Production and
refining of mineral oil

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

of certain income from an profits
undertakings or under­takings or
enterprises in certain enterprises situated
special category in special category
States States which begin
manufacturing/
production between
specified dates
80-ID Deduction in respect All assessees 100% for 5
of profits and gains engaged in the consecutive
from business of business of hotel or assessment years
hotels and engaged in the
convention centres in msiness of
specified area
Sections Particulars Assessee to whom Quantum of
allowed deduction
building, owning and 100% for 5
operating a consecutive
convention centre assessment years
W.e.f. A.Y. 2009-10
hotels located in
specified districts
having a World
Heritage Site in India

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

of profits and gains begun or begin to consecutive
from an undertaking manufacture or assessment years
in any of the North- produce eligible
Eastern States articles or things or
undertake substantial
expansion or carry on
any eligible, business
on or after. 1-4-2007.
80JJA Deduction in respect All assessees 100% of profit for 5
of profits and gains years
from business of
collecting and
processing of bio
degradable waste

80JJAA/ Rule 19AB Deduction in respect Only Indian 30% of additional

of employment of companies wages for 3 years
new workmen

80LA Deduction in respect Only Scheduled Banks 100% for first 5 years
of certain income of owning etaxindia.org and 50% for next 5
offshore Banking offshore Banking years
Units Units in a special
economic zone
80P Deduction in respect Co-operative 100% of profit but in
of income of co- societies some eases amount
operative societies is fixed at RV.
except in case of 1,00,000/Rs. 50,000
certain co-operative
banks.

80QQB Deduction in respect Individuals who are Actual income or Rs.

of royalty income, residents  in  India 3,00,000, whichever
etc. of authors of and are authors is less
certain books other
than text books

80RRB Deduction in respect Individual who is 100% of such income

of royalty on patents resident in India and or
is a patentee Rs. 3,00,000
whichever is less

80U/Rule 11D    , Deduction in the case Resident individual: Rs. 50,000 Rs. 75,000
of permanent •     with disability
physical disability •     with severe
(including blindness). disability
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