— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 122 — Deductions to be made in computing total income: its source in the Income-tax Act, 1961
Section 122 (Deductions to be made in computing total income) of the Income-tax Act, 2025 consolidates Section 80A, Section 80AB, Section 80AC and Section 80B of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 80A — Deductions to be made in computing total income
- Section 80AB — Deductions to be made with reference to the income included in the gross total income
- Section 80AC — Deduction not to be allowed unless return furnished
- Section 80B — Definitions
read both texts · §80A (1961) vs §122 (2025)
loading…
loading…
Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.