Sections Particulars Assessee to whom allowed Quantum of deduction

80A/AB/AC Basic rules of deductions NA NA

80C Deduction in respect oflife insurance premia. Individual or HUF Max. Rs. 1,00.000  .
deferred annuity, contributions toprovident 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 contribution Only individuals Max. Rs. 1,00,000
to certainpension funds
80CCD Deduction in respect of contribution to new pension Central Employer’s and employee’s
scheme Government or any other contribution subject to maximum of
employee. From assessment year 10% of salary
2009-10 benefit extended to self-
employed persons also

80CCE Limit of deduction u/ss. 80C, 80CCC and 80CCD Individual or HUF Max. Rs. 1,00,000
80D Deduction in respect of medical insurance premia Individual or HUF whether In case of individuals
resident or non-resident (/’) For individual 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 allowed Quantum of deduction

80DD/ Rule 11A Deduction in respect of maintenance including Individual or HUF resident in  Rs. 50,000 Rs. 75,000
medical treatment of person with physical disability India: Increased to Rs. 1,00,000 W.e.f. A.Y.
•       with disability •  with severe 2010-11
disability

80DDB/Rule HDD Deduction in respect of medical treatment, etc.
80E Deduction for interest paid on loan taken for
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 of donations to certain funds, All assessees
UAA& charitable institutions, etc.
18AAA
Individual or HUF resident in  Rs. 40,000 Addl. Rs. 20.000
India For senior citizen
Individual whether resident or not Actual amount paid
(a)   100% or 50% ofeligible
donations, without applying
qualifying limit in certain cases (b)  
100% or 50% ofeligible donations,
after applying Qualifying limit of
10% of adjusted GTI.

80GG and Rule 1 IB Deductions in respect of rent paid Individual only Maximum Rs. 2,000 p.m.
80GGA Deduction in respect ofcertain donations for Ail assessees not having business 100% of sum donated
scientific research orrural development, etc. income.
80GGB Deduction in respect of contribution to political Indian companies 100% of sum contributed
parties. W..e.f. A.Y. 2010-11, contribution to
Electoral Trust alsoeligible for deduction.
80GGC Deduction in respect of contribution to political All assessees (except local 100% of sum contributed
parties. authority and artificial judicial
W.e.f. A.Y. 2010-11, contribution to Electoral person)
Trust alsoeligible for deduction

Sections Particulars Assessee to whom allowed Quantum of deduction

80-IA/ Rules 18BBA & 18BBE Deduction in respect of profits and gains from
industrial undertakings or enterprises engaged in
infrastructure development, etc.
80-IAB Deduction in respect of profits and gains by an
undertaking a enterprise engaged in development
of Special Economic Zone
80-IB/ Deduction in respect of profits and gains
Rules from certain industrial undertakings other than
infrastructure development, etc.
18AAB,
18BBC&
18DA
80-IC Deduction in respect of certainundertakings or
enterprises in certainspecial category States
80-ID Deduction in respect of profits and gains from
business of hotels and convention centres in
specified area
80-IE
Deduction in respect of profits and gains from an
undertaking in any of the North-Eastern States
80JJA Deduction in respect of profits and gains from
business of collecting and processing of bio
degradable waste
80JJAA/ Rule 19AB Deduction in respect of employment of new
workmen
80LA Deduction in respect ofcertain income of offshore
Banking Units
80P Deduction in respect of income of co-operative
societies except in case of certain co-operative
banks.
80QQB Deduction in respect of royalty income, etc. of
authors of certainbooks other than text books
80RRB Deduction in respect of royalty on patents
80U/Rule 11D    , Deduction in the case of permanent physical
disability (including blindness). etaxindiaorg
Industrial undertaking or 100% of profits for 10 consecutive
enterprises engaged in assessment years in all cases except
infrastructure development, etc. in case of telecommunication where it
shall be 100% for first 5 years and
30% for next 5 years
an assessee, being a Developer, 100% of the profit for 10 consecutive
who derives any profits and gains assessment year
from an undertaking or an
enterprise from any business of
developing a Special Economic
Zone
All assesses engaged in the 25% to 100% for prescribed no. of
business of Industrial years.
undertakings/hotels/ 100% of the profit for a period of 5
ships/infrastructure development/ consecutive assessment years
scientific and industrial research
and development. W.e.f. A.Y.
2009-10, profit from the business 100% of the profits for a period of 7
consecutive assessment years
of a hospital in any area other
than specified area
Production and refining of
mineral oil
All assessees deriving income 25% to 100% of profits
from an undertakings or
enterprises situated in special
category States which begin
manufacturing/ production
between specified dates
All assessees engaged in the 100% for 5 consecutive assessment
business of hotel or engaged in years
the msiness of
building, owning and operating a 100% for 5 consecutive assessment
convention centre years
W.e.f. A.Y. 2009-10 hotels
located in specified districts
having a World Heritage Site in
India
Assessees who have begun or 100% for 10 consecutive assessment
begin to manufacture or years
produce eligiblearticles or things
or undertake substantial
expansion or carry on anyeligible,
business on or after. 1-4-2007.
All assessees 100% of profit for 5 years
Only Indian companies 30% of additional wages for 3 years
Only Scheduled Banks owning 100% for first 5 years and 50% for
etaxindia.org offshore Banking next 5 years
Units in a special economic zone
Co-operative societies 100% of profit but in some eases
amount is fixed at RV. 1,00,000/Rs.
50,000
Individuals who are residents  in  Actual income or Rs.3,00,000,
India and are authors whichever is less
Individual who is resident in India 100% of such income or
and is a patentee  Rs. 3,00,000 whichever is less
Resident individual:• with  Rs. 50,000 Rs. 75,000
disability •  with severe disability