Section |
Eligiblity |
Particulars |
Deduction Limit |
80G |
All Assessee |
Donation to certain funds, Charitable institutions, PM Care fund etc: |
Either or up to 100% or 50% with or without restriction |
80GG |
Individual/ HUF |
House Rent ( for self employed and salaried person) Who have not recived HRA as a part of salary ) |
Least of the following - Rs. 5,000/- per month or 25% of Total Income* or Actual Rent paid -10% of Total Income* (*Total Income means Total Income for the year before claiming deduction under section 80GG |
80GGA |
All Individuals (except those have income from business or profession, they can claim deduction under section 35) |
Donation for Scientific Research and Rural Development |
100% of Amount donated (Cash not to be given in excess of Rs. 10,000) |
80GGB |
All Companies (except Government Companies or companies with younger 3 years) |
Donation given to any Political Party registered under section 29A |
100% of Amount donated (Cash not allowed) |
80GGC |
All Individuals or Non companies |
Donation given to any Political Party registered under section 29A |
100% of Amount donated (Cash not allowed) |
80JJA |
All Assessee |
Profits and gains from businesses related to collection and processing of biodegradable wastes. |
Least of the following : 100% of Profit & Gains from such business or Rs. 5,00,000 |
80JJAA |
Indian companies having manufacturing of goods etc. |
Incentive for New employment |
30% of additional wages paid to new employees in the previous year |
80P |
Co-operative societies also includes farm producer companies having turnver up to 100 Crore |
Income of Farm Producer companies |
100% of Profit & Gains carrying on farm produce as listed or for other incomes it is Rs. 50,000 or 1,00,000 as the case may be |
80QQB |
Resident Individual Author |
Royalty Income of Authors |
Least of Rs. 3,00,000 or Actual Royalty Received, But in case of foreign remittance the payment should be received within 6 months |
80RRB |
Resident Individual |
Royalty Income on Patent |
Least of Rs. 3,00,000 or Actual Royalty Received, But in case of foreign remittance the payment should be received within 6 months |
80TTA |
Individual/ HUF |
Interest on Saving accounts held with Banks, Post offices or Co-operative Socities |
Rs. 10,000 |
80TTB |
Only for Senior Citizens (w.e.f 01.04.2018) |
Interest on all kind of Deposits whether Saving/Fixed/Recurring/Term Deposits etc. |
Rs. 50,000 |
80U |
Resident Individual |
Deduction in respect of Person suffering from Physical Disability |
Person suffering atleast 40% of Disability - Rs. 75,000 |
Person suffering atleast 80% of Disability - Rs. 1,25,000 (Severe Disability) |