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Deductions from Gross Total Income
Introduction ,[object Object],[object Object],[object Object],[object Object]
Basic Rules Rule 1 The aggregate amount of deductions under sections 80C to 80U cannot exceed gross total income. Rule 2 These deductions are to be allowed only if the assessee claims these and gives the proof of such investments/ expenditure/ income.
Categories of Deductions ,[object Object],[object Object],[object Object],[object Object]
Deduction u/s 80C ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
Deduction u/s 80CCC ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deduction u/s 80CCD ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
Deduction u/s 80D ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deduction u/s 80DD ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deduction u/s 80DDB ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Deduction u/s 80E ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Deduction u/s 80GG ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Deduction u/s 80U ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Conclusion ,[object Object],[object Object],[object Object],[object Object],[object Object]
THANK YOU…….

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Group 9

  • 1. Deductions from Gross Total Income
  • 2.
  • 3. Basic Rules Rule 1 The aggregate amount of deductions under sections 80C to 80U cannot exceed gross total income. Rule 2 These deductions are to be allowed only if the assessee claims these and gives the proof of such investments/ expenditure/ income.
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