1. Deductions out of Gross Total Income
Important Provisions-:
Incomes not eligible for claiming deductions under section 80
Maximum limit on various deductions under section 80
No deduction to members if claimed by AOP/BOI
Deduction to be allowed with reference to the income included in GTI

2. Timely Filing of return for claiming certain deductions
Onus to claim deduction is on assesse
No double deduction

3. Deductions in respect of certain payments
Deduction regarding approved savings in PF,Life Insurance Premium etc. 80 C
Section 80 CCC deduction in respect of contribution to pension fund
Section 80 CCD deduction in respect of contribution to pension scheme of central govt. or of any other employer
Sec.80 CCF deduction in respect of investment in Long Term Infrastructure bonds

4. Sec.80CCG deduction in respect of Investment made in any notified equity savings scheme
Sec.80 D deduction in respect of Medical Premium
80DD deduction in respect of maintenance including medical treatment of dependent that is person with disability
Sec.80DDB Deduction in respect of Medical Treatment
Sec.80G Deduction in respect of donations

5. Sec.80GG deduction in respect of Expenditure Incurred on Payment of House Rent
Sec.80 GGA any payment made to Scientific institutions
Sec.80GGB Deductions in respect of Contributions given by companies to Political parties and electoral Trust
Sec.80 GGC Deduction in respect of contributions given by any person to Political Parties and Electoral Trust

6. Deduction in respect of Certain Incomes
80IA For Infrastructure Project
80IAB Developers of SEZ
80IC For setting up industries in backward states
80ID in respect of profits and gains from business of hotels in specified area
80IE special provisions in respect of certain undertaking in North-Esatern States

7. 80JJA Profit/Gains from business of Collecting and processing of bio-degradeable waste
80P income of co-operative society
80QQB in respect of royalty income of certain books
80RRB in respect of Royalty on Patents
80TTA in respect of Interest in Savings Account
80U deduction in case of a person with disability.