Income-tax Act, 1961
80AA. [Omitted.]. 80AB. Deductions to be made with reference to the income included in the gross total income. 80AC. Deduction not to be allowed unless return furnished. 80B. Definitions. B.—Deductions in respect of certain payments 80C. Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.