Section 80a
1954 as such provision was added to such code by section 601 a of the tax reform act of 1976 pub.
Section 80a. 4 1976 90 stat. Title to land conveyed under sec. In section 80a of the income tax act a after sub section 3 the following sub sections shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april 2003 namely 4 notwithstanding anything to the contrary contained in sec tion 10a or section 10aa or section 10b or section 10ba or in any provisions of this.
Amendment of section 80a. In computing the total income of an assessee there shall be allowed from his gross total income in accordance with and subject to the provisions of this chapter the deductions specified in sections 80c to 2 80u. The amendment made by paragraph 1 amending this section shall take effect as if included in section 280a of the internal revenue code of 1986 formerly i r c.
Section 80a of income tax act 1961 2017 provides for deductions to be made in computing total income. 94 455 title vi 601 a oct. Questioning barred section 80a.
Deductions to be made in computing total income. Section 80a in the income tax act 1995.