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 Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 80VV
In the 1961 statute, Section 80VV deals with 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.
The Income-tax Act, 2025 does not retain Section 80VV: it is deleted with effect from 1st April 2026, so no equivalent section replaces it. NA. Deleted. Such expenses are now handled generally under Section 37 if they relate to a business.
On the ground, changes to Section 80VV carry a Low impact. Historical context.
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 of the Income Tax Act, 1961 covers 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.
Does Section 80VV survive under the Income-tax Act, 2025?
Section 80VV has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Deleted. Such expenses are now handled generally under Section 37 if they relate to a business.
Why does the change to Section 80VV matter for taxpayers?
The transition impact for Section 80VV is rated Low. Historical context.
What are the key changes to Section 80VV under the Income-tax Act, 2025?
Removed as a separate specific deduction. These points are specific to Section 80VV (Deduction in respect of expenses incurred in connection with certain proceedings).
Disclaimer: This mapping of Section 80VV (Deduction in respect of expenses incurred in connection with certain proceedings) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80VV is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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