Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 80CCC(3)] [Section 80CCC] [Entire Act] Union of India - Subsection Section 80CCC(3)(a) in The Income Tax Act, 1961 (a)a rebate with reference to such amount shall not be allowed under section 88 for any assessment year ending before the 1st day of April, 2006;