Indian Law

Income Tax Act Section 69 deals with unexplained investments and their taxation under the Income Tax Act, 1961.

Income Tax Act, 1961 Section 69A deals with unexplained investments and additions to income.

Income Tax Act Section 69B deals with unexplained expenditure and its inclusion in total income for tax purposes.

Income Tax Act Section 69C addresses unexplained investments and their taxation under the Income-tax Act, 1961.

Income Tax Act Section 69D deals with unexplained investments in capital assets and their tax implications.

Income Tax Act, 1961 Section 70 deals with set-off of losses from one head of income against income from another head.

Income Tax Act Section 71 covers set-off of losses from one head of income against income from another head.

Income Tax Act Section 71B allows carry forward and set off of losses from house property for tax relief.

Income Tax Act Section 72 allows carry forward and set off of losses from house property against income from other sources.

Income Tax Act Section 72A allows carry forward and set off of losses from house property under specified conditions.

Income Tax Act, 1961 Section 72AA provides rules for carry forward and set off of losses from house property.

Income Tax Act, 1961 Section 72AB details the conditions for carry forward and set off of losses under specified circumstances.

Income Tax Act, 1961 Section 73 deals with set-off and carry forward of losses from speculative business.

Income Tax Act Section 73A deals with carry forward and set off of losses in speculative business.

Income Tax Act Section 74 covers the set-off of losses from the sale of capital assets against capital gains.

Income Tax Act, 1961 Section 74A deals with set-off of loss from house property against income from other sources.

Income Tax Act, 1961 Section 75 covers the liability of partners for tax dues of the firm and its implications.

Income Tax Act, 1961 Section 76 covers the procedure for reopening assessments in case of failure to disclose material facts.

Income Tax Act, 1961 Section 77 deals with the procedure for assessment of income escaping assessment.

Income Tax Act, 1961 Section 78 deals with the recovery of tax in cases of loss or misappropriation by an agent or trustee.

Income Tax Act, 1961 Section 79 governs carry forward and set off of losses in case of change in shareholding.

Income Tax Act, 1961 Section 80 provides deductions for donations to specified funds and charitable institutions.

Income Tax Act Section 80A defines key terms related to deductions under Chapter VI-A for clear tax compliance.

Income Tax Act Section 80AA provides deductions for profits from certain newly established undertakings in specified areas.

Income Tax Act, 1961 Section 80AB defines eligible business entities for claiming specified deductions under Chapter VI-A.

Income Tax Act Section 80AC defines the scope and applicability of deductions under Chapter VI-A, ensuring clarity on eligible taxpayers and conditions.

Income Tax Act Section 80AD provides tax deductions for profits of small businesses in specified urban areas.

Income Tax Act Section 80AE provides deduction for interest on loans taken for purchase of new machinery or plant by small businesses.

Income Tax Act, 1961 Section 80B defines the scope of Chapter VIA deductions for specified taxpayers.

Income Tax Act Section 80C allows deductions for specified investments and payments to reduce taxable income.

Income Tax Act Section 80CC provides deductions for contributions to notified pension funds under specified conditions.

Income Tax Act Section 80CCA provides deductions for investments in notified infrastructure companies under specified conditions.

Income Tax Act Section 80CCB offers deductions for investments in specified equity shares of eligible startups.

Income Tax Act Section 80CCC offers deductions for contributions to certain pension funds, reducing taxable income for individuals.

Income Tax Act Section 80CCD provides deductions for contributions to the National Pension System (NPS) and Atal Pension Yojana.

Income Tax Act Section 80CCE provides a combined deduction limit for investments under Sections 80C, 80CCC, and 80CCD.

Income Tax Act Section 80CCF offers deductions for investments in notified long-term infrastructure bonds to encourage infrastructure financing.

Income Tax Act Section 80CCG offers deductions for investments under the Rajiv Gandhi Equity Savings Scheme to encourage equity market participation.

Income Tax Act Section 80D provides deductions for health insurance premiums and preventive health check-ups.

Income Tax Act Section 80DD provides deductions for expenses on medical treatment and maintenance of disabled dependents.

Income Tax Act Section 80DDB offers deductions for medical treatment of specified diseases to reduce taxable income.

Income Tax Act, 1961 Section 80E allows deduction on interest paid on education loans for higher studies.

Income Tax Act Section 80EE offers deduction on home loan interest for first-time homebuyers under specified conditions.

Income Tax Act Section 80EEA offers deduction on home loan interest for first-time buyers under specified conditions.

Income Tax Act Section 80EEB offers deductions on interest paid for electric vehicle loans to promote eco-friendly transport.

Income Tax Act Section 80F provides deductions for interest income from specified savings and deposits.

Income Tax Act Section 80G provides deductions for donations to specified funds and charitable institutions.

Income Tax Act Section 80GG provides deductions for rent paid by taxpayers not receiving house rent allowance.

Income Tax Act Section 80GGA provides deductions for donations to scientific research and rural development projects.

Income Tax Act, 1961 Section 80GGB allows companies to claim deductions for donations to political parties.

Income Tax Act Section 80GGC allows deductions for donations to political parties and electoral trusts.

Income Tax Act Section 80H provides deductions for profits of export businesses to promote foreign trade.

Income Tax Act Section 80HH provides deductions for profits of undertakings in specified backward areas to promote regional development.

Income Tax Act Section 80HHA provides deductions for profits of tea cultivation businesses in India.

Income Tax Act Section 80HHB offers tax deductions for profits from specified industrial undertakings in backward areas.

Income Tax Act Section 80HHBA offers tax benefits for profits of new industrial undertakings in specified backward areas.

Income Tax Act, 1961 Section 80HHBB offers tax deductions for profits from power generation using non-conventional energy sources.

Income Tax Act, 1961 Section 80HHC provides tax deductions for profits from export businesses to encourage foreign trade.

Income Tax Act Section 80HHD provides deductions for profits from export of certain goods by small-scale industries.

Income Tax Act Section 80I provides deductions for profits from industrial undertakings to promote manufacturing growth.