What is the limit of 80 QQB deduction? myITreturn Helpdesk Updated May 20, 2016 11:30 Follow Consideration Received or Rs. 300000 whichever is less Limit of 80 QQB, Tax filing, Income tax Here we described about the limit of claiming for 80QQB deduction under the income tax department. Have you filed your Income-tax return yet? Click here to start now. Related articles What is 80 QQB deduction? Can a Non-Resident claim deduction under section 80QQB for royalty income ? Guide to ITR-2 What is relief u/s 90, 90A and 91? Can a Non-Resident claim deduction under section 80RRB for royalty income ? Comments 0 comments Please sign in to leave a comment.