Deductions under Chapter VIA in respect of INCOMES are allowed from Section 80-IA to 80U

80-IA

Deduction in respect of Profit and Gains from Industrial Undertaking or Enterprises engaged in infrastructure Development [Section 80IA]

All Assessee

80-IAB

Deduction in respect of profits and gains by an undertaking or an enterprise engaged in development of Special Economic Zone (SEZ)

Developers

80-IAC

Special Provision in respect of Eligible Business of Eligible Start Up [Section 80-IAC] [W.e.f. A.Y. 2017-18]

Companies / LLPs

80-IB

Deduction in respect of Profit & Gain from certain Industrial Undertaking other than Infrastructure Development Undertaking [Section 80-IB]

All Assessee

80-IBA

Deduction in respect of Profits and Gains from Housing Projects [Section 80-IBA]

All Assessee

80-IC

Deduction in respect of Profits and Gains of Certain Undertaking or Enterprises in certain Special Category States. [Section 80-IC]

All Assessee

80-ID

Deduction in respect of Profits and Gains from Business of Hotels and Convention center in NCR

All Assessee

80-IE

Deduction in respect of certain undertaking in North-Eastern States

All Assessee

80-JJA

Deduction In Respect Of Profit And Gains From Business Of Collecting And Processing Of Bio-Degradable Waste

All Assessee

80-JJAA

Deduction In Respect Of Employment Of New Employees [Section 80-JJAA] w.e.f. A.Y. 2017-18

All Assessee

80LA

Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre

Scheduled Banks

80P

Deduction in respect of income of Co-operative Societies

Co-operatives Societies

80PA

Deduction in respect of income of Farm Producer Companies [W.e.f. A.Y. 2019-20]

Producers Companies

80QQB

Deduction in respect of royalty income, etc., of authors of certain books other than text books [ Maximum Rs. 3,00,000]

Resident Individuals

80RRB

Deduction in respect of royalty on patents [ Maximum Rs. 3,00,000]

Resident Individuals

80TTA

Deduction in respect of interest on deposits in savings accounts to the maximum extent of Rs. 10,000

Individuals / HUF

80TTB

Senior citizen to be allowed a deduction of Rs. 50,000 on account of interest on deposits with Banks / co-operative bank / post office.

[W.e.f. A.Y. 2019-20]

Senior Citizens

80U

Deduction in case of a person with disability [ Maximum : Rs.1,25,000]

Resident Individuals

Related Topics...Deductions from Gross Total Income

1. DEDUCTIONS UNDER 'CHAPTER VI-A' IN RESPECT OF "PAYMENT & INVESTMENT" ARE ALLOWED FROM SECTION 80C TO 80GGC

   Section 80C	Section 80CCC	Section 80CCD
   Section 80CCG	Section 80D	Section 80DD
   Section 80DDB	Section 80E	Section 80EE
   Section 80G	Section 80GG	Section 80GGA

2. DEDUCTIONS UNDER 'CHAPTER VI-A' IN RESPECT OF "INCOMES" ARE ALLOWED FROM SECTION 80-IA TO 80U

   Section 80-IA	Section 80-IAB	Section 80-IAC
   Section 80-IB	Section 80-IBA	Section 80-IC
   Section 80-ID	Section 80-IE	Section 80-JJA
   Section 80-JJAA	Section 80-LA	Section 80-P
   Section 80-PA	Section 80-QQB	Section 80-RRB
   Section 80-TTA	Section 80-TTB	Section 80-U