Income-tax Act, 1961›Chapter VIA: DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOMESections 80A–80VV›Part A: General1961Section 80B80B. Definitions.‹ 80AC80C ›On this pageIn the 2025 Act1 match · Unreviewed2025 Section 122Merged · Unreviewed · CompareFrom the Income Tax Department's correspondence.In this Chapter—(1) [***](2) [***](3) [***](4) [***](5) "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter ;(6) [***](7) [***](8) [***](9) [***].‹ PreviousSection 80ACDeduction not to be allowed unless return furnished.Next ›Section 80CDeduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ · Report an error