(1) In computing the total income of an assessee, there shall be deducted, as per and subject to the provisions of this section,—(a) the whole of the aggregate of the sum or the sums paid by the assessee, in the tax year as donations to––(i) the National Defence Fund set up by the Central Government; […]

(1) In computing the total income of an assessee, subject to other provisions of this section, there shall be deducted any expenditure incurred by him towards payment of rent (by whatever name called) in respect of any furnished or unfurnished accommodation occupied by him for the purposes of his own residence.(2) The deduction under sub-section

(1) In computing the total income of an assessee, there shall be deducted, as per the provisions of this section, any sum paid by the assessee in the tax year to,––(a) a research association which has as its object the undertaking of scientific research, or to a University, college or other institution approved for the

(1) An assessee, being an Indian company, shall be allowed a deduction for the amount contributed by it, other than by way of cash, during a tax year to a political party registered under section 29A of the Representation of the People Act, 1951 or an electoral trust.(2) In this section, the word “contribute”, with

An assessee, (other than a local authority and an artificial juridical person wholly or partly funded by the Government), shall be allowed a deduction for the amount contributed by him, other than by way of cash, during a tax year to a political party registered under section 29A of the Representation of the People Act,

In respect of any tax year beginning on or after the 1st April, 2026, where––(a) the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in section 80-IA of the Income-tax Act, 1961; and(b) such assessee is eligible to claim a

In respect of any tax year, where––(a) the gross total income of an assessee, being a Developer, includes any profits and gains derived by an undertaking or an enterprise from any business of developing a Special Economic Zone, notified on or after the 1st April, 2005 under the Special Economic Zones Act, 2005 referred to

(1) Where the gross total income of an assessee, being an eligible start-up, includes any profits and gains derived from eligible business, there shall, as per and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to 100% of the profits

In respect of any tax year, where––(a) the gross total income of an assessee, includes any profits and gains derived from any business referred to in section 80-IB of the Income-tax Act, 1961; and(b) such assessee is eligible to claim a deduction from the profits and gains derived from such business for such tax year

In respect of any tax year, where––(a) the gross total income of an assessee, includes any profits and gains derived from the business of developing and building housing projects or rental housing projects referred to in section 80-IBA of the Income-tax Act,1961; and(b) such assessee is eligible to claim a deduction from the profits and