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Income Tax Act, 1961 Section 80DD

Title: Deduction in Respect of Maintenance Including Medical Treatment of a Dependent Who is a Person with Disability

State: Central

Year: 1961

Matched in: Title Deduction in Respect of Maintenance Including Medical Treatment of a Dependent Who is a Person with Disability

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Income Tax Act, 1961 Section 80DDA

Title: Deduction in Respect of Deposit Made for Maintenance of Handicapped Dependent

State: Central

Year: 1961

Matched in: Title Deduction in Respect of Deposit Made for Maintenance of Handicapped Dependent

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Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

in the aggregate fifteen thousand rupees. Explanation: For the purposes of clause (a), family means the spouse and dependant children of the assessee. (3) Where the assessee is a Hindu undivided family, the sum referred to in … Section 80A - Deductions to be made in computing total income (1) In computing the total income of an assessee, there shall

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Finance Act, 2003 Chapter III

Title: Direct Taxes

State: Central

Year: 2003

with effect from the 1st day of April, 2004, namely:-- "(1A) Notwithstanding anything contained in sub-section (1), the deduction, in computing the total income of an undertaking, which begins to manufacture or produce articles or things or … deceased or incapacitated ex-serviceman includes his wife, children, father, mother, minor brother, widowed daughter and widowed sister, wholly dependant upon such ex-serviceman immediately before his death or incapacitation;'; (l) after clause (32), the following clause shall be

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Finance (No. 2) Act, 1998 Chapter III

Title: Direct Taxes

State: Central

Year: 1998

the 1st day of April, 1999, namely:-- '80-DD. Deduction in respect of maintenance including medical treatment of handicapped dependant.-- (1) In computing the total income of an assessee who is resident of India, being an individual of

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Finance Act 1965 Section 20

Title: Insertion of New Chapter Via

State: Central

Year: 1965

80 of the Income tax Act, the following Chapter and sections shall be inserted, namely : Chapter VIA Deductions to Be Made In Computing Total Income 80A. Deduction in respect of life insurance premia, annuities and contributions … individual, or, as the case may be, is a member of the Hindu undivided family and is not dependant on any person other than such individual or Hindu undivided family for his support or maintenance, and (b)

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Finance Act 1975 Chapter III

Title: Direct Taxes

State: Central

Year: 1975

of sub-section (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that no deduction shall be allowed under this clause or clause (iii) in respect of any motor car manufactured outside India, … individual; and (ii) the parents, brothers, and sisters of the individual or any of them, wholly or mainly dependent on the individual;; (b) after clause (10A), the following clause shall be inserted with effect from the 1st

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Finance Act, 1995 Chapter III

Title: Direct Taxes

State: Central

Year: 1995

of ships, there shall, in accordance with and subject to the provisions of this section, be allowed a deduction of an amount not exceeding fifty per cent of profits derived from the business of operation of ships … as may be notified by the Board in the Official Gazette, for the welfare of employees or their dependants and of which fund such employees are members if such fund fulfils the following conditions, namely :- (a)

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Finance Act 1999 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1999

(i) section 32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if deduction referred to therein and relating to or allowable for any of the relevant assessment years, in relation to … keep in force an insurance on the health of the assessee, or his wife or her husband or dependant parents or any member of the family in case the assessee is a Hindu undivided family, and who

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Finance Act, 2003 Section 34

Title: Substitution of New Section for Section 80dd

State: Central

Year: 2003

the 1st day of April, 2004, namely:-- '80DD. Deduction in respect of maintenance including medical treatment of a dependant who is a personwith disability.-- (1) Where an assessee, being an individual or a Hindu undivided family, who

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