INCOME TAX Clarification regarding deductions us 80HH amp 80I INSTRUCTION NOnbsp42001 nbspDated August 14 2001 It has come to the notice of the Board that a question has been raised regarding the manner in which deductions us 80HH and us 801 of the Incometax Act 1961 are to be allowed The major issue is as to whether deduction us 801 of the Act would be given independently on gross total income or on the total income as reduced by the deduction us 80HH of the Act 2 The issue has been examined in the Board Lt has been decided that the deduction us 80HH and us 80I of the Incometax Act 1961 shall be given independently with reference to the gross total income 3 This may kindly be brought to the notice of all officers working under your charge FNo 1785693ITAI BL Sahu Officer on Special Duty ITAI nbsp