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        Case ID :
        Income Tax

        Can somebody having invested the amount from income exempt from tax or by taking loan, claim deduction u/s 80D?

        13 August, 2015

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        Chapter No. 10 - Deduction u/s 80D

        No, as per opening line in the section 80D, the payment should be only out of income chargeable to tax.

        Deduction under section 80D requires payment from taxable income; payments from exempt income or loans disqualify. Deduction under section 80D is available only where the payment is made out of income chargeable to tax; payments from tax-exempt income or from borrowed funds do not qualify for the deduction.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Deduction under section 80D requires payment from taxable income; payments from exempt income or loans disqualify.

                              Deduction under section 80D is available only where the payment is made out of income chargeable to tax; payments from tax-exempt income or from borrowed funds do not qualify for the deduction.


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