CMA Inter Direct Tax Practice Batch | L10 Deductions from GTI & Exempt Incomes | Dec 2026

Master Deductions from Gross Total Income (GTI) & Exempt Incomes under Income Tax for the CMA Intermediate December 2026 Examination with CA Pranav Chandak. In this session, we cover the important provisions of Chapter VI-A Deductions and Exempt Incomes with a strong focus on concept clarity, deduction limits, eligibility conditions, practical questions, PYQs, MTPs, Workbook Questions and MCQs. For CMA Inter Direct Tax (DT) students, understanding deductions from GTI is essential for correctly computing Total Income and Taxable Income. This session will help you understand the major deductions available under the Income Tax Act and important incomes that are exempt from tax. 📚 TOPICS COVERED: 🔹 DEDUCTIONS FROM GROSS TOTAL INCOME ✅ Concept of Gross Total Income (GTI) ✅ Chapter VI-A Deductions ✅ Section 80C – Eligible Investments & Payments ✅ Section 80CCC ✅ Section 80CCD – Contribution to Pension Scheme / NPS ✅ Section 80D – Medical Insurance Premium ✅ Section 80DD – Maintenance of Dependant with Disability ✅ Section 80DDB – Medical Treatment ✅ Section 80E – Interest on Education Loan ✅ Section 80G – Donations ✅ Section 80GG – Rent Paid ✅ Section 80TTA / 80TTB ✅ Other Important Deductions ✅ Eligibility Conditions & Deduction Limits ✅ Restrictions on Chapter VI-A Deductions ✅ Computation of Total Income after Deductions 📖 DT Master Book: 📘 DT Rankers Question Bank: This session is part of the CMA Inter DT Practice Batch on the Pranav Chandak Academy YouTube Channel. Subscribe to Pranav Chandak Academy for complete CMA Inter Direct Tax / Income Tax preparation, revision sessions, practice questions and exam-oriented practice. #CMAInter #DirectTax #IncomeTax #CMAInterDT #CMAInterDirectTax #CMAInterDec2026 #DTPracticeBatch #IncomeTaxCMAInter #CAPranavChandak #PranavChandakAcademy 𝔽𝕚𝕝𝕝 𝔾𝕠𝕠𝕘𝕝𝕖 𝕗𝕠𝕣𝕞 𝕥𝕠 𝕘𝕖𝕥 𝔽𝕣𝕖𝕖 ℕ𝕠𝕥𝕖𝕤: 𝕁𝕠𝕚𝕟 𝔽𝕣𝕖𝕖 𝕎𝕙𝕒𝕥𝕤𝕒𝕡𝕡 𝔾𝕣𝕠𝕦𝕡 ℂ𝕠𝕟𝕟𝕖𝕔𝕥 𝕨𝕚𝕥𝕙 ℙℂ𝔸 📱 Office Numbers: 💻 Email ID: pcapune1@ 🌍 Website: 📲 Download PCA App: 𝔸𝕝𝕝 ℙℂ𝔸 ℙ𝕝𝕒𝕥𝕗𝕠𝕣𝕞𝕤 📢 Telegram Channel: 📸 Instagram: 🐦 X: 🌍 Website: 💙 PCA Fam Club: 📲 Download PCA App: ℍ𝕖𝕒𝕕 𝕆𝕗𝕗𝕚𝕔𝕖 𝔸𝕕𝕕𝕣𝕖𝕤𝕤 Office No. 23, 1st Floor, Mantra Essence Commercial Complex, Jagdamba Bhawan Marg, Pisoli, Undri, Pune, Maharashtra - 411060