HomeChapter VI-A
SCHEDULE VI-A: CHAPTER VI-A DEDUCTIONS
Deductions under Chapter VI-A — AY 2025-26
Part B — Deduction in respect of certain payments
Sections 80C to 80GGC
| Sl. | Deduction Description | Amount (₹) |
|---|---|---|
| a | 80C — Life insurance premia, deferred annuity, contributions to PF, equity shares/debentures (max ₹1,50,000) | |
| b | 80CCC — Payment in respect of Pension Fund (max ₹1,50,000) | |
| c | 80CCD(1) — Contribution to pension scheme of Central Government (max 10% of salary) | |
| d | 80CCD(1B) — Additional contribution to NPS (max ₹50,000) PRAN: | |
| e | 80CCD(2) — Employer's contribution to NPS (max 14% of salary for Central Govt employees, 10% for others) | |
| f. 80D — Deduction for Health Insurance | ||
| — | For Self / Family | |
| A) Health Insurance Premium — Self / Family | ||
| B) Medical Expenditure — Self / Family | ||
| C) Preventive Health Check-up — Self / Family | ||
| — | For Parents | |
| A) Health Insurance Premium — Parents | ||
| B) Medical Expenditure — Parents | ||
| C) Preventive Health Check-up — Parents | ||
| 80D — Total | 0 | |
| g | 80DD — Maintenance including medical treatment of dependent with disability (auto-populated from 80DD schedule) | |
| h | 80DDB — Medical treatment of specified disease Disease: | |
| i | 80E — Interest on loan taken for higher education | |
| j | 80EE — Interest on loan taken for residential house property | |
| k | 80EEA — Deduction in respect of interest on loan for certain house property | |
| l | 80EEB — Deduction in respect of purchase of electric vehicle | |
| m | 80G — Donations to certain funds (auto-populated from 80G schedule) | |
| n | 80GG — Rent paid Acknowledgement No. of Form 10BA: | |
| o | 80GGA — Donations for scientific research/rural development (auto-populated) | |
| oi | 80GGC — Donation to Political party (auto-populated) | |
| Total Deduction under Part B (a to oi) | 0 | |
Part C — Deduction in respect of certain incomes
Sections 80IA to 80RRB
| Sl. | Deduction Description | Amount (₹) |
|---|---|---|
| p | 80IA — Profits from industrial undertakings / infrastructure development | |
| q | 80IAB — Profits from SEZ development | |
| r | 80IB — Profits from certain industrial undertakings | |
| s | 80-IBA — Profits from housing projects | |
| t | 80IE — Special provisions for certain States / North-Eastern States | |
| u | 80JJA — Profits from bio-degradable waste collection / processing | |
| v | 80JJAA — Employment of new employees | |
| w | 80QQB — Royalty income of authors Acknowledgement of Form 10CCD: | |
| x | 80RRB — Royalty on patents Acknowledgement of Form 10CCE: | |
| Total Deduction under Part C (p to x) | 0 | |
Part CA and D — Other deductions
Sections 80TTA, 80TTB, 80U, 80CCH
| Sl. | Deduction Description | Amount (₹) |
|---|---|---|
| y | 80TTA — Interest on savings bank accounts (for other than senior citizens) | |
| z | 80TTB — Interest on deposits for Resident senior citizens | |
| i | 80U — Person with disability | — |
| ia | 80CCH — Contribution to Agnipath Scheme | |
| ib | Any other deduction | |
| Total Deduction under Part CA and D (y to ib) | 0 | |
Total Deductions (Part B + Part C + Part CA&D)₹ 0