CHAPTER VIII - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - Lawspedia

D.—Deductions in respect of other incomes

E.—Other deductions

Section 123 of Income Tax Act - Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc

Section 122 of Income Tax Act - Deductions to be made in computing total income

Section 138 of Income Tax Act - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc

Section 124 of Income Tax Act - Deduction in respect of employer and assessee contribution to pension scheme of Central Government

Section 139 of Income Tax Act - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone"

Section 125 of Income Tax Act - Deduction in respect of contribution to Agnipath Scheme

Section 140 of Income Tax Act - Special provision in respect of specified business

Section 126 of Income Tax Act - Deduction in respect of health insurance premia

Section 141 of Income Tax Act - Deduction in respect of profits and gains from certain industrial undertakings

Section 127 of Income Tax Act- Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability

Section 142 of Income Tax Act - Deductions in respect of profits and gains from housing projects

Section 128 of Income Tax Act - Deduction in respect of medical treatment, etc

Section 143 of Income Tax Act - Special provisions in respect of certain undertakings in North-Eastern States

Section 129 of Income Tax Act - Deduction in respect of interest on loan taken for higher education

Section 144 of Income Tax Act - Special provisions in respect of newly established Units in Special Economic Zones

Section 130 of Income Tax Act - Deduction in respect of interest on loan taken for residential house property

Section 145 of Income Tax Act - Deduction for businesses engaged in collecting and processing of bio-degradable waste"

Section 131 of Income Tax Act - Deduction in respect of interest on loan taken for certain house property

Section 146 of Income Tax Act - Deduction in respect of additional employee cost

Section 132 of Income tax Act - Deduction in respect of purchase of electric vehicle

Section 147 of Income Tax Act - Deductions for income of Offshore Banking Units and Units of International Financial Services Centre

Section 133 of Income Tax Act - Deduction in respect of donations to certain funds, charitable institutions, etc

Section 148 of Income Tax Act - Deduction in respect of certain inter-corporate dividends

Section 134 of Income Tax Act - Deductions in respect of rents paid

Section 149 -of Income Tax Act Deduction in respect of income of co-operative societies

Section 135 of Income Tax Act - Deduction in respect of certain donations for scientific research or rural development

Section 150 of Income Tax Act - Interpretation for purposes of section 149

Section 136 of Income Tax Act - Deduction in respect of contributions given by companies to political parties

Section 151 of Income Tax Act - Deduction in respect of royalty income, etc, of authors of certain books other than text-books

Section 137 of Income Tax Act - Deduction in respect of contributions given by any person to political parties

Section 152 of Income Tax Act - Deduction in respect of royalty on patents

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