[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28431-en":3,"doc-seo-28431-105":28,"detail-sidebar-cat-0-en-105":70},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":15,"faqs":15,"seo_title":25,"seo_description":14,"update_tm":26,"read_time":27},28431,4398048949847,"Eliana","https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267",4,"Exam","Bullet Revision Deduction Chapter - CA Intermediate Income Tax AY 2022-23","This document serves as a critical revision aid for the CA Intermediate Income Tax exam, specifically focusing on deductions under Chapter VI-A (Sections 80C to 80U) for Assessment Year 2022-23. It outlines essential conditions and limitations for claiming these deductions, crucial for exam success. Key provisions covered include the requirement to file the return within the due date under Section 139(1) to avail benefits from Sections 80-IA to 80RRB, and the necessity of making claims in the original return for deductions under Section 10AA or under Chapter VI-A. The document also highlights the impact of opting for Section 115BAC (presumptive taxation for individuals/HUF), stating that generally no Chapter VI-A deductions are available, with specific exceptions like employer's contribution to NPS under Section 80CCD(2) and deduction under Section 80JJAA. It further clarifies that certain incomes, including long-term capital gains under Sections 112 and 112A, short-term capital gains under Section 111A, and winnings from lotteries/races under Section 115BB, are not eligible for deductions under this chapter. Prepared by CA Suraj Agrawal of SATC, this material is designed to provide a concise yet comprehensive overview of deduction rules for aspiring chartered accountants, ensuring clarity on eligibility criteria and exclusions, enabling them to tackle exam questions with confidence and accuracy, thereby consolidating their understanding of the Indian Income Tax Act.","","cbCaiuWCmf69bpGd","https://ap.wps.com/l/cbCaiuWCmf69bpGd","pdf",1004852,1,10,"English","en",105,"Bullet Revision Deduction Chapter - CA Intermediate Income Tax AY 2022-23 | PDF",1778279250,25,{"code":4,"msg":29,"data":30},"ok",{"site_id":24,"language":23,"slug":31,"title":13,"keywords":15,"description":14,"schema_data":32,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":26},"bullet-revision-deduction-chapter-ca-intermediate-income-tax-ay-2022-23",{"@graph":33,"@context":64},[34,50],{"@type":35,"itemListElement":36},"BreadcrumbList",[37,41,45,48],{"item":38,"name":39,"@type":40,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":42,"name":43,"@type":40,"position":44},"https://docshare.wps.com/document/","Document",2,{"item":46,"name":12,"@type":40,"position":47},"https://docshare.wps.com/document/exam/",3,{"item":49,"name":13,"@type":40,"position":11},"https://docshare.wps.com/document/bullet-revision-deduction-chapter-ca-intermediate-income-tax-ay-2022-23/28431",{"url":49,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":38,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":49,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":49},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":71},[72,76,80,83,88,93,98,103,108,111,114],{"id":20,"doc_module":4,"doc_module_name":43,"category_name":73,"show_sort_weight":74,"slug":75},"Story & Novel",90,"story-novel",{"id":44,"doc_module":4,"doc_module_name":43,"category_name":77,"show_sort_weight":78,"slug":79},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":43,"category_name":12,"show_sort_weight":81,"slug":82},70,"exam",{"id":84,"doc_module":4,"doc_module_name":43,"category_name":85,"show_sort_weight":86,"slug":87},5,"Comic",60,"comic",{"id":89,"doc_module":4,"doc_module_name":43,"category_name":90,"show_sort_weight":91,"slug":92},6,"Technology",50,"technology",{"id":94,"doc_module":4,"doc_module_name":43,"category_name":95,"show_sort_weight":96,"slug":97},7,"Healthcare",40,"healthcare",{"id":99,"doc_module":4,"doc_module_name":43,"category_name":100,"show_sort_weight":101,"slug":102},8,"Research & Report",30,"research-report",{"id":104,"doc_module":4,"doc_module_name":43,"category_name":105,"show_sort_weight":106,"slug":107},9,"Religion & Spirituality",20,"religion-spirituality",{"id":106,"doc_module":4,"doc_module_name":43,"category_name":109,"show_sort_weight":106,"slug":110},"World Cup","world-cup",{"id":21,"doc_module":4,"doc_module_name":43,"category_name":112,"show_sort_weight":21,"slug":113},"Lifestyle","lifestyle",{"id":115,"doc_module":4,"doc_module_name":43,"category_name":116,"show_sort_weight":84,"slug":117},19,"General","general"]