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Abstract
Taxes in India are levied by both central and the state government and some of the other taxes are levied by the local municipalities. Taxation is crucial to the functioningof the modern state. Tax revenues pay for public services-roads, the courts, defense,welfare assistance, and in many countries much of health care and education too. More than one third of national income in the industrialized countries is, on average, taken in taxation. Under taxation deduction plays a major role. Tax deductions help to reduce the tax liability of an individual. There are various tax deductions u/s 80 and this study gives a clear view about the awareness level of 80U (donations) and 80G (physical disability) deduction. This survey has given a clear view that more than 50% of the respondents are aware of the deductions prevailing in the current scenario and are also computing the tax liability according to the deductions.