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Deductions from Gross Total Income (Chapter VI-A)

Every deduction available to an assessee under Chapter VI-A of the Income Tax Act 1961 — covering investments, insurance, donations, education loans, savings interest, and more. These deductions reduce your gross total income to arrive at total income on which tax is computed. One of the most heavily-tested chapters in CA Inter Tax — expect 8-12 marks per attempt.

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13 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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1
Section 80A — Deductions to be made in computing total income
Section 80A sets the master rules for all Chapter VI-A deductions: deductions can't exceed GTI, no double-dipping, and profit-linked deducti
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2
Section 80C — Deductions for life insurance, PPF, ELSS … (₹1.5L cap)
Section 80C lets individuals & HUFs claim up to ₹1.5 lakh deduction via LIC, PPF, ELSS, tuition fees & more — rules, premium caps & clawback
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3
Section 80CCC — Pension fund contributions
Section 80CCC explained for CA Inter: deduction up to ₹1.5L for LIC annuity/pension plans, taxability on withdrawal, and the 80CCE combined
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4
Section 80CCD — NPS contributions (employee + employer)
Section 80CCD NPS deduction explained for CA Inter: employee, employer, and extra ₹50,000 (80CCD(1B)) deductions with worked examples and ex
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5
Section 80DD — Maintenance of dependent with disability
Section 80DD: Flat ₹75,000 or ₹1,25,000 deduction for expenses on disabled dependants — key CA Inter topic explained simply.
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6
Section 80DDB — Treatment of specified diseases
Section 80DDB: deduction up to ₹1 lakh for specified disease treatment. Learn the senior citizen limits, reimbursement rules, and exam-ready
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7
Section 80E — Interest on education loan
Section 80E: Claim full interest deduction on education loans for up to 8 years. Key rules, limits, and who qualifies — explained for CA Int
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8
Section 80EE — Interest on housing loan (first-time buyers)
Section 80EE: Extra ₹50,000 deduction on home loan interest for first-time buyers (loan sanctioned Apr 2016–Mar 2017). Key rules, conditions
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9
Section 80G — Donations to charitable institutions
Section 80G income tax deduction: 4 categories explained for CA Inter — 100%/50% with & without qualifying limit, cash donation rules, Adjus
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10
Section 80GG — Rent paid (when no HRA)
Section 80GG: deduction for rent paid by self-employed or salaried individuals without HRA — formula, ₹60,000 annual cap, and ownership cond
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11
Section 80TTA — Interest on savings bank account (₹10k cap)
Section 80TTA explained: ₹10,000 deduction on savings account interest for individuals & HUFs — who qualifies, what's excluded, and key exam
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12
Section 80TTB — Interest on deposits (senior citizens, ₹50k cap)
Section 80TTB: Senior citizens get ₹50,000 deduction on bank/Post Office deposit interest. Learn eligibility, limits & exam tips for CA Inte
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13
Section 80U — Self-disability deduction
Section 80U Income Tax: flat ₹75,000 or ₹1,25,000 deduction for resident individuals with disability. CA Inter exam guide with examples.
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