As per BB sir, 80RRB cannot be claimed against income taxable as per 115BBF but as per VG Sir, it can be claimed. As per sec 115BBF, expenses are not allowed to deducted but 80RRB is income-based deduction. Didn’t find any article in internet addressing this issue
Share
yes. It should be allowed
But some of the incomes on which tax is computed as per Chapter XII, Chapter VIA deductions are not allowed like 112A etc. Is it like unless specific sections in Chapter XII prohibit claiming VIA deduction, it is allowed?
Deduction under chapter VI A is not allowed against capital gains. Royalty is income under other sources thus there is no disallowance of deduction. It will be allowed