Who Cannot Claim Deduction?
| Alternative Tax Regime | Allowed to | Deduction allowable under Chapter VI-A |
|---|---|---|
| Section 115BA | Domestic Company | Section 80G, 80GGA, 80GGB and Section 80JJAA |
| Section 115BAA | Domestic Company | Section 80JJAA, Section 80M and Section 80LA(1A) |
| Section 115BAB | Domestic Company | Section 80JJAA and Section 80M |
| Section 115BAC | Individual/HUF/AOP/BOI/AJP | Section 80CCD(2), Section 80CCH(2), Section 80JJAA and Section 80LA(1A) |
| Section 115BAD | Resident Co-operative Society | Section 80JJAA and Section 80LA(1A) |
| Section 115BAE | Resident Co-operative Society engaged in manufacturing | Section 80JJAA |
Details of tax regimes where specific deductions under Chapter VI-A are restricted.