Test on income tax (IB8)

Deduction under section 80U shall be allowed only when the assessee is suffering from a permanent disability at the begining of the previous year.

The quantum of maximum deduction allowed under section 80U is Rs. 50,000.

Deduction under section 80U in case of permanent physical disability is allowed to an individual who is citizen of india.

Deduction for physical dependent relative is allowed irrespective of actual expenditure.

For claiming deduction u/s 80C in respect of PPF, the cotribution must be paid by the individual in the PPF. account himself only.


Introduction to taxation, Residential status, Scope of total income, Non-taxable income, Income from salary, Income from house property, Income from business and profession, Income from capital gain, Income from other sources, Deduction under chapter VI A, Clubbing of income, Computation of total income.

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