Section 80A of ITA, 1961 : Section 80A: Deductions To Be Made In Computing Total Income
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma, a salaried employee, earns a gross total income of ₹10,00,000 in a financial year. He invests ₹1,50,000 in a tax-saving fixed deposit which qualifies for deduction under section 80C of the Income-tax Act, 1961. Additionally, he donates ₹50,000 to a charitable institution which is eligible for a 100% deduction under section 80G.
Applying Section 80A, Mr. Sharma can claim these deductions from his gross total income. After the deductions, his total taxable income will be ₹10,00,000 - ₹1,50,000 (80C) - ₹50,000 (80G) = ₹8,00,000. However, if Mr. Sharma's gross total income was only ₹1,80,000, he could not claim deductions of ₹2,0...
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