What are the deduction under section 80JJA? All India ITR February 02, 2018 15:35 Updated Follow A taxpayer can claim deduction on the income from the business of collecting and processing biodegradable waste, under section 80JJA. Are you tax prepared? We’re here to help. Related articles Till what limit I can claim deduction under section 80GGA? Comments 0 comments Please sign in to leave a comment.