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Concepts · CA Intermediate/Taxation (Income Tax + GST)

Taxation (Income Tax + GST)

Ch 6 · Deductions under Chapter VI-A (Sec 80C-80U)

5 concept points · 3 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
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Important Points

⭐ Important points (exam-critical)

  • ⭐Sec 80C: principal of home loan only on residential house (not commercial).
  • ⭐Sec 80G 100% without limit: PM National Relief Fund, National Defence Fund, PM CARES.
  • ⭐Sec 80GG (rent for those without HRA): least of (a) ₹5,000/month, (b) 25% of adj. GTI, (c) Rent − 10% of adj. GTI.
  • ⭐New regime allows only 80CCD(2) employer NPS + standard deduction + Agniveer Corpus.

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