DEDUCTIONS
STRUCTURE
12.0 Objectives
12.1 Introduction
12.2 Deductions from gross total income
12.3 Basic rules governing deductions under sections 80C to 80U
12.4 Deductions
12.5 Deductions to encourage savings
12.5.1 Deduction in respect of life insurance premium, etc.80C
12.5.2 Deduction in...