Section 80VV
Deduction in respect of expenses incurred in connection with certain proceedings
Quick Answer
Section 80VV (Deduction in respect of expenses incurred in connection with certain proceedings) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80VV
Provision Summary
Allowed a deduction up to Rs. 5,000 for expenses (like CA fees) incurred in attending income tax proceedings.
Deleted
Provision Summary
NA. Deleted. Such expenses are now handled generally under Section 37 if they relate to a business.
Key Changes & Highlights
- Removed as a separate specific deduction.
Related Sections
Frequently Asked Questions
What does Section 80VV of the Income Tax Act 1961 deal with?
Section 80VV (Deduction in respect of expenses incurred in connection with certain proceedings) Allowed a deduction up to Rs. 5,000 for expenses (like CA fees) incurred in attending income tax proceedings.
Is Section 80VV of the ITA 1961 still applicable under DTC 2025?
Section 80VV has been deleted under the Direct Tax Code 2025. NA. Deleted. Such expenses are now handled generally under Section 37 if they relate to a business.
What is the status of Section 80VV under the new tax code?
Section 80VV is marked as "Deleted" with status "Deleted". Impact: Low - Historical context.
What are the key changes to Section 80VV under DTC 2025?
Removed as a separate specific deduction.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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