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of <h1>Section 80A prevents double claims, caps Chapter VI-A deductions at gross total income, and requires claims in return</h1> Section 80A permits deductions from gross total income under Chapter VI-A (sections 80C-80U) subject to the aggregate not exceeding gross total income. It bars members from claiming the same deduction that an association/body already claimed for its share, and prevents double claims where profits of specified undertakings are deducted under sections such as 10A/10AA/10B/10BA or Chapter C provisions; a claim must be made in the return. Transfers of goods or services between businesses are to be valued at market value (or arm's-length price for specified domestic transactions) for deduction purposes, and deductions under specified Chapter C provisions preclude claims under section 35AD for the same business.
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