Income-tax Act, 1961
80H. [Omitted.]. 80HH. Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas. 80HHA. Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas. 80HHB. Deduction in respect of profits and gains from projects outside India. 80HHBA. Deduction in respect of profits and gains from housing projects in certain cases. 80HHC. Deduction in respect of profits retained for export business. 80HHD. Deduction in respect of earnings in convertible foreign exchange. 80HHE. Deduction in respect of profits from export of computer software, etc. 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc. 80-I. Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. 80-IA. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. 80-IAB. Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. 80-IAC. Special provision in respect of specified business. SECTIONS 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. 80-IBA. Deductions in respect of profits and gains from housing projects. 80-IC. Special provisions in respect of certain undertakings or enterprises in certain special category States. 80-ID. Deduction in respect of profits and gains from business of hotels and convention centres in specified area. 80-IE. Special provisions in respect of certain undertakings in North-Eastern States.