Deductions for Individuals
Section 80 QQB Royalty Income of Authors
Section 80 RRB -Royalty on Patents
Comparison 80QQB and 80RRB
Section 80U Deduction for Disabled Person
Section 80DD Deduction for Maintenance as well as Medical Expenses of Disabled Person
Section 80 DDB Expenditure on Medical Treatment of Specified Ailments
Comparison Section 80U, 80DD and 80DDB
Section 80GG Deduction for Rent paid
Section 80E Interest on Education Loan
Section 80 EE Interest on Housing loan
Section 80GGB and Section 80GGC Donation to Political parties/Electoral Trust
Section 80GGA Donation of scientific research / rural development
Section 80 CCG Donation to equity saving scheme
Section 80 JJA Assessee in business of collecting and processing Bio Degradable Waste. You are here
Section 80 JJAA Deduction on employment of New Workmen
Section 80CCC Contribution towards certain Annuity plan
Section 80CCD - Contribution to Notified Pension Schemes (NPS)
Section 80C Certain deductions
Section 80D Medical Insurance and Medical Expenditure
Section 80G Donations Amendment
Last updated at April 16, 2024 by Teachoo
This deduction is available only if assessee has PGBP income from collecting and processing bio degradable waste.
Amount of Deduction
100% Deduction available of such profits
for 5 years starting with the year business commenced
This waste should be used for any of the following purpose
(a) Generating power
(b) Producing Bio-Gas
(c) Producing organic manure.
(d) Producing bio fertilizer / bio-pesticides
(e) Making pellets or briquettes for fuel.
