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Indian Income Tax Act, 2025   Chapter VIII ‐ B   Deductions to be made in computing Total Income Deductions in respect of certain payments   Section No. Particulars IT Act, 1961 Section No. if any 123   Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. 80C 124   Deduction in respect of employer contribution to pension scheme of Central Government 80CCD 125   Deduction in respect of contribution to Agnipath Scheme 80CCH 126   Deduction in respect of health insurance premia 80D 127   Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability 80DD 128   Deduction in respect of medical treatment, etc. 80DDB 129   Deduction in respect of interest on loan taken for higher education 80E 130   Deduction in respect of interest on loan taken for residential house property 80EE 131   Deduction in respect of interest on loan taken for certain house property 80EEA 132   Deduction in respect of purchase of electric vehicle 80EEB 133   Deduction in respect of donations to certain funds, charitable institutions, etc. 80G 134   Deductions in respect of rents paid 80GG 135   Deduction in respect of certain donations for scientific research or rural development 80GGA 136   Deduction in respect of contributions given by companies to political parties 80GGB 137   Deduction in respect of contributions given by any person to political parties 80GGC BACK