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Deductions to be made in Computing Total Income
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| Book Details | |
| Title | Deductions to be made in Computing Total Income |
| ISBN | 9789378331053 |
| Edition | Edn. – 2026 |
| Pages | 448 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Description
Deductions to be made in Computing Total Income – Edition 2026 is a comprehensive and practical guide on deductions available under the Income Tax law. Authored by Ram Dutt Sharma and published by Commercial Law Publishers, this book provides detailed insights into various deductions that reduce taxable income.
With 448 pages of structured content, the book covers section-wise deductions, eligibility conditions, limits, computation methods, and practical applications, along with relevant judicial interpretations. It helps readers understand how to optimize tax liability through proper application of deduction provisions.
This publication is highly useful for chartered accountants, tax practitioners, advocates, finance professionals, consultants, students, and individuals involved in income tax planning and compliance.
📘 Key Features:
- Detailed coverage of deductions under Income Tax law
- Section-wise explanation with eligibility and limits
- Practical insights for tax planning and compliance
- Clear and structured presentation for easy reference
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| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Deductions to be made in computing Total Income [Section 122] [Corresponding to Section 80A of the Income Tax Act, 1961] |
9 |
| 3 | Deduction for Life Insurance Premia, Deferred Annuity, Contributions to Provident Fund, Etc. [Section 123] [Corresponding to Section 80C of the Income Tax Act, 1961] |
16 |
| 4 | Deduction in Respect of Employer and Assessee Contribution to Pension Scheme of Central Government [Section 124] [Corresponding to Section 80CCD of the Income Tax Act, 1961] |
26 |
| 5 | Deduction in Respect of Contribution to Agnipath Scheme [Section 125] {Corresponding to Section 80CCH of the Income Tax Act, 1961} |
32 |
| 6 | Deduction in Respect of Health Insurance Premia [Section 126] {Corresponding to Section 80D of the Income Tax Act, 1961} |
34 |
| 7 | Deduction in Respect of Maintenance including Medical Treatment of a Dependant who is a Person with Disability [Section 127] |
142 |
| 8 | Deduction in Respect of Medical Treatment, etc. [Section 128] {Corresponding to Section 80DDB of the Income Tax Act, 1961} |
53 |
| 9 | Deduction in Respect of Interest on Loan taken for Higher Education [Section 129] {Corresponding to Section 80E of the Income Tax Act, 1961} |
59 |
| 10 | Deduction in Respect of Interest on Loan taken for Residential House Property [Section 130] | 63 |
| 11 | Deduction in Respect of Interest on Loan taken for Certain House Property [Section 131] {Corresponding to section 80EEA of the Income Tax Act, 1961} |
66 |
| 12 | Deduction in Respect of Ourchase of Electric Vehicle [Section 132] {Corresponding to section 80EEB of the Income Tax Act, 1961} |
69 |
| 13 | Deduction in Respect of Donations to Certain Funds, Charitable Institutions, Etc. [Section 133] {Corresponding to section 80G of the Income Tax Act, 1961} |
71 |
| 14 | Deduction in Respect of Rents Paid for their Own Residence without Receiving HRA [Section 134] (Corresponding to Section 80GG of the Income Tax Act, 1961) |
85 |
| 15 | Deduction in Respect of Certain Donations for Scientific Research or Rural Development [Section 135] (Corresponding to Section 80GGA of the Income Tax Act, 1961) |
91 |
| 16 | Deduction in Respect of Contributions given by Companies to Political Parties [Section 136] (Corresponding to Section 80GGB of the Income Tax Act, 1961) |
99 |
| 17 | Deduction in Respect of Contributions given by any Person to Political Parties [Section 137] (Corresponding to Section 80GGC of the Income-tax Act, 1961) |
103 |
| 18 | Deductions in Respect of Profits and Gains from Industrial Undertakings or Enterprises Engaged in Infrastructure Development, Etc. [Section 138] |
105 |
| 19 | Deductions in Respect of Profits and Gains by an Undertaking or Enterprise Engaged in Development of Special Economic Zone [Section 139] (Corresponding to Section 80IAB of the Income-tax Act, 1961) |
155 |
| 20 | Special tax deduction for Profits and Gains of an eligible start-up arising from an Eligible Business [Section 140] (Corresponding to Section 80IAC of the Income-tax Act, 1961) |
173 |
| 21 | Deductions in Respect of Profits and Gains from Certain Industrial Undertakings [Section 141] (Corresponding to Section 80IB of the Income Tax Act, 1961) |
153 |
| 22 | Deductions in Respect of Profits and Gains from Housing Projects [Section 142] (Corresponding to Section 80-IBA of the Income Tax Act, 1961) |
235 |
| 23 | Special Provisions in Respect of Certain Undertakings in North-Eastern States [Section 143] (Corresponding to Section 80-IE of the Income Tax Act, 1961) |
249 |
| 24 | Special Provisions in Respect of Newly established Units in Special Economic Zones [Section 144] {Corresponding to Section 10AA of the Income Tax Act, 1961} |
261 |
| 25 | Deduction for Business Engaged in Collecting and Processing of Bio-Degradable Waste [Section 145] {Corresponding to Section 80JJA of the Income Tax Act, 1961} |
294 |
| 26 | Deduction in Respect of New and Additional Employment Additional Cost [Section 146] {Corresponding to Section 80JJAA of the Income-tax Act, 1961} |
301 |
| 27 | Deductions for Income of Offshore Banking Units and Units of International Financial Services Centre [Section 147] (Corresponding to Section 80LA of the Income-tax Act, 1961) |
315 |
| 28 | Deduction in Respect of Certain Inter-Corporate Dividends [Section 148] {Corresponding to section 80M of the Income Tax Act, 1961} |
321 |
| 29 | Deduction in Respect of Income of Co-Operative Societies [Section 149] (Corresponding to Section 80P of the Income Tax Act, 1961) |
329 |
| 30 | Deduction in respect of Income of Federal Co-operative [Section 150] |
387 |
| 31 | Deduction in Respect of Royalty Income, etc., of Authors of Certain Books other than Text-Books [Section 151] (Corresponding to Section 80QQB of the Income Tax Act, 1961) |
390 |
| 32 | Deduction in Respect of Royalty on Patents [Section 152] (Corresponding to Section 80RRB of the Income-tax Act 1961) |
402 |
| 33 | Deduction for Interest on Deposit [Section 153] (Corresponding to Section 80TTA & Section 80TTB of the Income-tax Act, 1961) |
409 |
| 34 | Deduction in Case of a Person with Disability [Section 154] {Corresponding to Section 80U of the Income-tax Act, 1961} |
413 |
| 35 | Eligible Deductions under the New Income Tax Regime | 424 |
| 36 | Claiming Deductions not claimed in Income Tax Returns | 427 |
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| Publisher | Commercial |
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