Less Commonly Used Tax Deductions
Under section 80 of the Income Tax Act, there are other less commonly used deductions. Please check with your tax advisor on how to use them, if you are eligible for these.
| Section | Quick Description of Deduction | Limit |
| 80CCC | Deduction in respect of contribution to pension fund. | Maximum upto Rs.1 lakh, if used with 80C and 80CCD, in aggregate the limit is Rs.1 lakh. |
| 80CCD | Deduction in respect of contribution to pension scheme notified by Central Government. | Maximum upto Rs.1 lakh, if used with 80C and 80CCD, in aggregate the limit is Rs.1 lakh. |
| 80DD | Deduction in respect of maintenance including medical treatment of a handicapped dependent who is a person with disability. | Rs.50,000, irrespective of the amount incurred or deposited. However in case of disability of more than 80% a higher deduction of Rs.75,000 shall be allowed. |
| 80DDB | Deduction in respect of medical treatment | Actual incurred, with a ceiling of up to Rs.40,000. |
| 80GG | Deduction in respect of rent paid by self-employed or those not receiving HRA in their employment. | Maximum of Rs.2,000 per month |
| 80GGC | Donation for contribution given by any person to any political party. | Amount donated to political party is fully exempt |
| 80U | Deduction in case of a person with disability | Rs.50,000, irrespective of the amount incurred or deposited. However in case of disability of more than 80% a higher deduction of Rs.75,000 is allowed. |
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