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Deductions in Respect of Payments.
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Dr. Nupur Ojha. Associate Professor. Directorate of Online Education (DOE), Manipal University Jaipur.
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Learning Objectives. At the end of this topic, you will be able to:.
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Restrictions on Claim in Chapter VI A. Sec 80C to 80U.
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Sec 35AD. Icon Description automatically generated.
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Inter-unit transaction. Icon Description automatically generated.
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Inter-Unit Transactions. Icon Description automatically generated.
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Filing of Return of Income. Icon Description automatically generated.
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Income Not Eligible for any Deductions. Icon Description automatically generated.
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Gross Total Income-Sec 80B. Gross Total Income (Under all heads) XX Less: Income taxable @ special rates : XX Long term Capital Gains (taxable @ 20% u/s 112) Winnings from lotteries, crossword, puzzles, races gambling, games, betting(taxable @30% u/s 115BB) ADJUSTED GROSS Total Income XX.
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Exemptions Vs Deductions. Deductions. Are allowed from Gross Total Income.
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Summary. In this topic, you learnt:. Deductions. Restrictions.