INCOME TAX DEDUCTIONS UNDER 80C80C,80CCC, 80D, 80DD,80DDB,80G , 80GG, 80GGA, 80GGC , 80IAB , 80IB , 80IC , 80ID ,80IE , 80JJA , 80QQB ,80RRB , 80U


Sl No Section Details of deductions Quantum
1 80C General deduction for investment in PPF,PF,Life Insurance, ULIP, Stamp duty on house, Fixed deposits for 5 years , bonds etc Maximum Rs 1 ,00,000 is allowed.

Investment need not be from taxable income.

2 80CCC Deduction in case of contribution to pension fund. However, it should be noted that surrender value or employer contribution is considered income. Maximum is Rs 1,00,000
3 80CCD Deduction in respect to contribution to new pension scheme. Employees of central and others are eligible. Maximum is sum of employer’s and employee’s contribution to the maximum : 10 % of salary.
4 It should be noted that as per section 80CCE , the maximum amount of deduction which can be claimed in  aggregate of 80C ,80CCD & 80CCD is Rs 1,00,0000
5 80D Medical insurance on self, spouse , children or  parents Rs 15,000 for self , spouse & children

Extra Rs 15,000 for insurance on parents. IF parents are above 65 years, extra sum should be read as Rs 20,000

Thus maximum is RS 35,000 per annum

6 80DD For maintenance including treatment or 7insurance the lives of physical disable dependent relatives Rs 50,000 . In case disability is severe , the amount is Rs 75,000.
7 80DDB For medical treatment of self or relatives suffering from specified disease Acutal amount paid to the extent of Rs 40,000. In case of patient being Sr Citizen , amount is Rs 60,000
8 80E For interest payment on loan taken for higher studies for self or education of spouse or children Actual amount paid as interest and start from the financial year in which he /she starts paying interest and runs till the interest is paid in full.
9 80G Donations to charitable institution 100% or 50% of amount of donation made to 19 entities (National defense fund , Prime minister relief fund etc. )
10 80GG For rent paid. This is only for people not getting any House Rent Allowance. Maximum is Rs 2000 per month.  Rule 11B is method of computation.
11 80GGA For donation to entities in scientific research or rural development f Only those tax payers who have no business income can claim this deduction .Maximum is equivalent to 100 % of donation.
12 80GGC For contribution to political parties 100 % of donations
13 80QQB Allowed only to resident authors for royalty income for books other than text book Royalty income or Rs 3,00,000 whichever is less.
14 80RRB For income receipt as royalty on patents of resident individuals Actual royalty or Rs 3,00,000 whichever is less.
15 80U Deduction in respect of permanent physical disability including blindness to taxpayer RS 50,000 which goes to Rs 75,000 in case taxpayer is suffering from severe disability.
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15 thoughts on “INCOME TAX DEDUCTIONS UNDER 80C80C,80CCC, 80D, 80DD,80DDB,80G , 80GG, 80GGA, 80GGC , 80IAB , 80IB , 80IC , 80ID ,80IE , 80JJA , 80QQB ,80RRB , 80U

  1. Hello sir, how will you account for Rs.1,50,000 maximum allowed under sec 24? Should this be deducted under sec 80GG or should it be deducted from the total income and bal to be shown as incomefor the year ? please clarify. Thanks

  2. helo sir , my monthy salary 10000, how to redy my income tax returns file, and how to fill my returns form ? plz help me

    • Dear Sir,
      Your income is not taxable and a tax return need not be filed. In case, you want to file the return, you may take the help of the IO or a CA or a Tax Practioner.
      ecopackindia team

  3. SIR, I AM 70% HANDICAPED EMPLOYEE. I WANT TO KNOW HOW MUCH DEDUCTION FOR ME UNDER 80U IN ITR. I CONTACT ON TOLL FREE NO. OF INCOME TAX DEPTT. 01242438000 THEY SAID DEDUCTION IS 75000 FOR 40 TO 79% AND 100000 FOR 80% or above. but people not agree with this bcause i have no written document in favour of this. plz guide me. and email me on roshanpanwar@ymail.com thanks

    • Dear Sir,
      YES. You are eligible for Rs75,000/- deduction. You must have a medical certificate from the Govt Hospital of your jurisdiction. consult a CA for a very nominal fee and submit the return. The CA will do the needful, otherwise visit the income tax department portal and you will find the section .
      Call the IT dept and request them to give the requisite clarification in writing or the relevant section and clause. They will provide you.
      ecopackindia team

      • I hope it is 50k not 75k and 1lac exemption for severely disabled. i have submitted docs to HR. It is exempted in TDS itself.

      • Dear Sir,
        THANKS. We apologise for the wrong publication.
        Please check with the C.A.
        Hence, We suggested to consult a practicing Chartered Accountant.
        ecopackindia team

      • Dear Sir,

        Thanks. We have published the relevant section 80 U.

        93[D.—Other deductions
        94[Deduction in case of a person with disability.
        80U. (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of fifty thousand rupees :
        Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words “fifty thousand rupees”, the words “seventy-five thousand rupees” had been substituted:
        95[Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisions of the first proviso shall have effect as if for the words “seventy-five thousand rupees”, the words “one lakh rupees” had been substituted.]
        (2) Every individual claiming a deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed96, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed :
        Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed96, and a copy thereof is furnished along with the return of income under section 139.
        97[Explanation.—For the purposes of this section,—
        (a) “disability” shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98, and includes “autism”, “cerebral palsy” and “multiple disabilities” referred to in clauses (a), (c) and (h) of section 299 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
        (b) “medical authority” means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98, or such other medical authority as may, by notification, be specified by the Central Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability” and “severe disability” referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)99;
        (c) “person with disability” means a person referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98, or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)99;
        (d) “person with severe disability” means—
        (i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98; or
        (ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)99.]]

      • Dear Sir,
        From 01-04-2010, the amount has been increased to Rs1,00,000/-
        G.V.Ramesh Babu. FCA

      • And… do we claim for tax rebate for our normal medical expenses and medicall expenses pertaining to disability like glasses, hearing aids, etc,.
        ???

      • Dear Sir,
        The relevant section is 80U.
        93[D.—Other deductions
        94[Deduction in case of a person with disability.
        80U. (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of fifty thousand rupees :
        Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words “fifty thousand rupees”, the words “seventy-five thousand rupees” had been substituted:
        95[Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisions of the first proviso shall have effect as if for the words “seventy-five thousand rupees”, the words “one lakh rupees” had been substituted.]
        (2) Every individual claiming a deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed96, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed :
        Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed96, and a copy thereof is furnished along with the return of income under section 139.
        97[Explanation.—For the purposes of this section,—
        (a) “disability” shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98, and includes “autism”, “cerebral palsy” and “multiple disabilities” referred to in clauses (a), (c) and (h) of section 299 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
        (b) “medical authority” means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98, or such other medical authority as may, by notification, be specified by the Central Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability” and “severe disability” referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)99;
        (c) “person with disability” means a person referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98, or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)99;
        (d) “person with severe disability” means—
        (i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)98; or
        (ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)99.]]

  4. RESPECTED SIR,

    I HAD BEEN BROUGHT A RESIDENTIAL PLOT MADE DASTAVEJ AND STAMP DUTY CHARGE RS.15000 SO CAN I SUBMITTE UNDER 80 C INVESTMENT? TAKE AVAIL BENEFITE FOR THIS , GIVE ME REPLY URGENT.

    CHETAN NIMBARK
    9998973766
    JAMNAGAR
    GUJARAT.

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