CV

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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Chapter VI-A Major Sections
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   80C / 80CCC / 80CCD(1) -- aggregate ₹1.5 lakh
   80CCD(1B) -- additional ₹50K NPS
   80CCD(2) -- employer NPS (10%/14% salary)
   80D -- health insurance
   80E / 80EE / 80EEA -- loan interest
   80G / 80GG / 80GGC -- donations / rent / political
   80TTA / 80TTB -- savings interest

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