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Section80B
The Income-tax Act, 1961

Definitions

Repealed From 01 Apr 1962 Act 43 of 1961 As on 17 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 14 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 80B of the Income-tax Act, 1961 deals with definitions. In this Chapter— (1) [***] (2) [***] (3) [***] (4) [***] (5) "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter ; The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

In this Chapter—

(1) [***] (2) [***] (3) [***] (4) [***] (5) "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter ;

(6) [***] (7) [***] (8) [***] (9) [***].

B.—Deductions in respect of certain payments Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.

Section 80B, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 122 Deductions to be made in computing total income Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 14

  1. Companies (Profits) Surtax Act s. 24AA Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
  2. Finance Act s. 15 Amendment of section 80B
  3. Finance Act s. 42 Insertion of new section 24AA
  4. Finance Act s. 2 Income tax
  5. Finance Act s. 2 Income-tax
  6. Finance Act s. 2 Income-tax
  7. Finance Act s. 2 Income-tax
  8. Finance Act s. 2 Income-tax
  9. Finance Act s. 2 Income-tax
  10. Finance Act s. 2 Income-tax
  11. Finance Act s. 21 Insertion of new section 80C
  12. s. 10 Incomes not included in total income

and 2 more

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 15 Dec 2005 UKHC010251472003

    … in respect of surtax in favour of any class of foreign companies specified in sub-section (2) or in regard to the whole or any part of the chargeable profits of such class of companies Explanation:- For the purposes of this sub-section, "foreign company" shall have the meaning assigned to it in clause (4) of section 80B of the Income-Tax Act. (2) The foreign companies referred to in sub-section (1) are the following, namely: - - (a) foreign companies with whom the Central Government has entered into agreement for the association or participation of that Government or any person authorized by that Government in any …

    Read this order on eCourtsIndia

Questions about Section 80B

What does Section 80B of the Income-tax Act deal with?

Section 80B of the Income-tax Act is headed "Definitions". In this Chapter— (1) [***] (2) [***] (3) [***] (4) [***] (5) "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter ;

How do I find court cases under Section 80B of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 80B, section 80B Income Tax Act, section 80B of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 80B of the Income-tax Act, and has it changed?

14 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 122 (Deductions to be made in computing total income), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 80B of the Income-tax Act come into force?

Section 80B of the Income-tax Act, cited as Income Tax Act 80B, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.