Deductions — Topic Index
Status: ✅ Fully ingested (36 sections) Sections: 110–145 Chapter: VII (Set off/Carry forward: 110–121) + VIII (Deductions from total income: 122–145)
Part A — Set Off, Carry Forward and Set Off of Losses (Chapter VII)
These sections (110–121) deal with carry forward rules. They are placed in this folder because the user’s ingestion scope is sections 110–145 as a continuous block.
| Section | Heading | Page |
|---|---|---|
| 110 | Carry forward and set off of loss from house property | s110-carry-forward-house-property |
| 111 | Carry forward and set off of loss from Capital gains | s111-carry-forward-capital-gains |
| 112 | Carry forward and set off of business loss | s112-carry-forward-business-loss |
| 113 | Set off and carry forward — speculation business | s113-speculation-business-loss |
| 114 | Set off and carry forward — specified business | s114-specified-business-loss |
| 115 | Set off and carry forward — specified activity (race horses) | s115-specified-activity-loss |
| 116 | Accumulated losses — amalgamation, demerger, etc. | s116-accumulated-losses-amalgamation |
| 117 | Conditions on change in shareholding | s117-change-shareholding |
| 118 | Successor co-operative bank | s118-successor-cooperative-bank |
| 119 | Change in constitution of firm / succession | s119-change-constitution-firm |
| 120 | No set off against undisclosed income (search/survey) | s120-no-setoff-undisclosed |
| 121 | Return required for carry forward | s121-return-required-carry-forward |
Part B — Deductions from Total Income (Chapter VIII)
General Provisions
| Section | Heading | Page |
|---|---|---|
| 122 | General provisions relating to deductions | s122-general-provisions-deductions |
Personal Deductions (Individuals / HUF)
| Section | Heading | Old Equivalent | Page |
|---|---|---|---|
| 123 | Life insurance, PPF, NSC, ELSS, etc. | 80C, 80CCC | s123-life-insurance-ppf-investments |
| 124 | NPS contribution (employer + employee) | 80CCD | s124-nps-contribution |
| 125 | Agnipath Scheme contribution | 80CCH | s125-agnipath-scheme |
| 126 | Health insurance premia | 80D | s126-health-insurance |
| 127 | Disabled dependant / medical treatment | 80DD, 80DDB | s127-disabled-dependent-medical |
| 128 | Interest on education loan | 80E | s128-education-loan-interest |
| 129 | Savings account interest | 80TTA | s129-savings-account-interest |
| 130 | Electric vehicle loan interest | 80EEB | s130-electric-vehicle-loan |
| 131 | Rent paid (no HRA) | 80GG | s131-rent-paid |
| 132 | Housing loan interest | 80EE, 80EEA | s132-housing-loan-interest |
| 137 | Person with disability | 80U | s137-disabled-person |
Donations
| Section | Heading | Old Equivalent | Page |
|---|---|---|---|
| 133 | Donations to charitable institutions | 80G | s133-donations-charitable |
| 134 | Donations for scientific research / rural development | 80GGA | s134-donations-scientific-research |
| 135 | Contributions to political parties | 80GGC | s135-political-contributions |
Business / Enterprise Deductions (Part C)
| Section | Heading | Old Equivalent | Page |
|---|---|---|---|
| 136 | Royalty income on patents | 80RRB | s136-royalty-income-patents |
| 138 | Infrastructure undertakings | 80-IA | s138-infrastructure-profits |
| 139 | SEZ developer | 80-IAB | s139-sez-developer |
| 140 | Eligible start-up | 80-IAC | s140-eligible-startup |
| 141 | Export of manufactured articles | 80-IB(5)/80HHC | s141-export-turnover |
| 142 | Hotels / convention centres in specified area | 80-ID | s142-hotel-convention-centre |
| 143 | Housing projects | 80-IBA | s143-housing-projects |
| 144 | Mineral oil / natural gas production | 80-IB(9) | s144-production-mineral-oil |
| 145 | Co-operative societies | 80P | s145-cooperative-society |