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    Manuals Income Tax
    Can a taxpayer claim deduction u/s 80DD for himself?
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Manuals Income Tax
Can a taxpayer claim deduction u/s 80DD for himself?
Show AI Summary
Section 80DD deduction applies only for maintenance of a disabled dependent, not for the taxpayer's own disability.
Deduction under 80DD permits an income tax deduction for maintenance, including medical treatment, of a handicapped dependent who is a person with disability; the deduction is available for expenditure in respect of such a dependent and is not available to a taxpayer for his or her own disability-related expenses.
Manuals Income Tax
Whether deduction u/s 80D is allowed if expenditure is made in cash?
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Deduction under section 80D denied for cash payments; only preventive health checkup expenses may be paid in cash.
Deduction for medical insurance premia under deduction u/s 80D is not available where the expenditure is made in cash; payments must be by non-cash modes to qualify, except that expenditure on preventive health checkups may be incurred in cash and still qualify for the deduction.
Manuals Income Tax
Can an individual pay medical insurance premium for spouse and claim deduction u/s 80D?
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Medical insurance premium deduction allowed when an individual pays for spouse, self and dependents under section 80D.
An individual is entitled to claim a deduction for premiums paid for medical insurance covering the individual, the spouse, dependent children and parents under the medical insurance premium deduction framework; premiums paid by an individual for insurance on the health of those family members qualify for deduction.
Manuals Income Tax
Can a Guardian claim tax benefit u/s 80CCG if investment is done in the name of Minor?
Show AI Summary
Tax benefit under 80CCG: guardian may claim deduction for investments made in a minor's name, subject to individual limits.
A guardian who makes investments in a minor's name may claim the deduction under 80CCG, subject to the overall deduction limit applicable to the guardian as an individual and compliance with the scheme's conditions.
Manuals Income Tax
Can a non resident individual join NPS u/s 80CCD?
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Non-resident individuals joining NPS: eligible to open accounts, but accounts close if citizenship changes under pension deduction rules.
Non resident individuals may join the National Pension System and make contributions eligible for pension contribution deduction under income tax provisions; however, an NPS account will be closed if the member's citizenship status subsequently changes, affecting continued participation and account maintenance.
Manuals Income Tax
Whether deduction u/s 80CCC is allowed only to the resident individuals?
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Deduction under section 80CCC can be claimed by non-resident individuals contributing to pension funds under the statute.
The provision permits a deduction for contributions to pension funds and does not impose a residency restriction, so non-resident individuals who make qualifying contributions to pension funds are eligible to claim the deduction under the section.
Manuals Income Tax
Whether education fees can be claimed as deduction u/s 80E and 80C both?
Show AI Summary
Education loan interest deductible for borrower; tuition fee relief limited to two children under a separate deduction.
Only interest paid on an education loan for the taxpayer or a dependent qualifies under the education-loan interest deduction head, while tuition fees qualify under a separate tuition-fee deduction head and are restricted to tuition paid for a limited number of children; the two deductions are distinct and non-overlapping.
Manuals Income Tax
Whether the post office savings scheme is eligible for deduction u/s 80C?
Show AI Summary
Deduction under section 80C: Post Office five year time deposit qualifies as an eligible investment for deduction.
Contributions to the Post Office five year time deposit scheme are eligible to be claimed as a deduction under section 80C, and may be included among other specified investments such as life insurance premiums, deferred annuities and provident fund contributions, subject to the overall limits and conditions applicable to 80C deductions.
Manuals Income Tax
Whether the repayment of loan taken for renovation/repair of house property is eligible for deductio...
Show AI Summary
Section 80C deduction excludes loan repayments for renovation or repair of residential property under income tax law.
Repayments of loans taken for renovation or repair of residential property are not eligible for deduction under deduction under section 80C, which is confined to specified savings and investment outlays such as life insurance premiums, deferred annuities and provident fund contributions and does not include repair or renovation costs of a dwelling.
Manuals Income Tax
Whether section 80C allows deduction on re payment of housing loan?
Show AI Summary
Deduction under section 80C: repayment of principal on housing loan qualifies, interest payments do not.
Payments toward the cost of purchase or construction of a new residential property qualify for deduction under the provision and expressly include repayment of the principal amount of a housing loan; interest paid on such a housing loan is not eligible for deduction under the same provision.
Manuals Income Tax
What kind of deduction is available for deduction u/s 80C?
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Deduction under section 80C covers life insurance, provident fund and deferred annuity contributions and limited tuition fees.
Deduction under section 80C permits tax deductions for specified savings and insurance instruments such as life insurance premia, provident fund contributions and deferred annuities, subject to statutory limits and qualifying conditions. Only tuition fees paid in India for full time education of up to two children qualify as deductible educational expenses; other charges like development fees or donations are not eligible.
Manuals Income Tax
Who can take the benefit u/s 80C?
Show AI Summary
Deduction under section 80C available only to individuals and HUFs for life insurance and provident fund contributions.
The provision permits deduction for life insurance premia, deferred annuity premiums and contributions to provident funds, available exclusively to Individual and HUF taxpayers as the classes eligible to claim the tax benefit.
Manuals Income Tax
While clubbing income of minor with the parent's income, the investment made by the minor u/s 80C al...
Show AI Summary
Clubbing of minor income: investments made by the minor qualifying for investment-based deductions may be claimed when income is clubbed.
When a minor's income is clubbed with a parent's income, investments made by the minor that qualify under the investment-based deduction framework-including life insurance premiums, provident fund contributions, and deferred annuity payments-may be considered as deductible in computing the parent's taxable income.
Manuals Income Tax
Can a self employed individual claim the benefit of HRA u/s 10(13A)?
Show AI Summary
HRA exclusion for self-employed; rent deduction available under section 80GG if statutory eligibility conditions are met.
HRA under section 10(13A) is a salary-linked exemption not available to self-employed individuals; self-employed taxpayers may claim a deduction for rent paid under section 80GG, subject to the statutory eligibility conditions and limits governing that deduction.
Manuals Income Tax
Does actual payment of rent is required to claim HRA deduction u/s 10(13A)?
Show AI Summary
Actual rent payment required for HRA deduction - absence of rent payment for any period disqualifies entitlement to deduction.
The House Rent Allowance deduction under section 10(13A) is conditional on actual rent payment for residential accommodation; if no rent is paid for any period, no deduction is allowable for that period, and entitlement to HRA or notional occupancy does not replace the need for real rent outgo.
Manuals Income Tax
Whether an employee is allowed deduction u/s 10(13A) even if he owns a house property?
Show AI Summary
Deduction under section 10(13A) available despite house ownership when employee resides in rented accommodation.
An employee who actually resides in rented accommodation may claim the salary-specific exemption for rent allowance under section 10(13A) even if he owns a house property in the same or a different city; entitlement depends on factual occupancy of rented premises rather than mere ownership of residential property.
Manuals Income Tax
Whether a person is allowed HRA exemption even if he do not have the HRA component in his salary but...
Show AI Summary
HRA exemption: tenants without an HRA salary component may claim rent relief by meeting Section 80GG conditions.
An individual who does not receive House Rent Allowance as part of salary may claim the deduction for rent paid under Section 80GG, provided the statutory conditions and documentation for that provision are met.
Manuals Income Tax
Whether exemption of HRA is allowed if rent is paid to any family members?
Show AI Summary
HRA exemption: rent paid to family members can qualify for tax relief, but payments to a spouse are not allowed.
HRA exemption is available when an individual pays rent to family members and resides with them, provided the standard conditions for claiming HRA under salary exemptions are met; rent paid to a spouse is not accepted for HRA exemption.
Manuals Income Tax
What is the treatment of payment at the time of termination from un-recognised provident fund u/s 10...
Show AI Summary
Tax treatment of termination payments from unrecognised provident funds: employer contributions treated as salary; employee contributions exempt.
Employee contributions on termination from an un-recognised provident fund are exempt from tax, while interest on those employee contributions is taxable as Income from Other Sources. Employer contributions and interest thereon are treated as salary income; recipients may claim available relief for the salary-characterised portion under the statutory relief mechanism for salary receipts.
Manuals Income Tax
Whether a husband-wife both can claim LTA u/s 10(5)?
Show AI Summary
Leave Travel Allowance exemption: spouses may each claim from their employers but not for the same journey.
Both spouses may claim exemption for Leave Travel Allowance (LTA) from their respective employers as a salary-specific exemption, but both cannot claim exemption for the same journey.

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Income Tax

Comparison of section 398 "Consequences of failure to deduct or pay or, collect or pay." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

15 September, 2025

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Deemed assessee in default for non-deduction or non-collection of tax exposes deductors/collectors to interest and asset charge.
Failure to deduct, collect, or pay tax causes the person required to do so to be deemed an assessee in default, liable for interest on delayed ... Summary

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Acts Income Tax
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