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 80CCD(3)] [Section 80CCD] [Entire Act] Union of India - Subsection Section 80CCD(3)(a) in The Income Tax Act, 1961 (a)on account of closure or his opting out of the pension scheme referred to in [sub-section (1) or sub-section (1B)] [Substituted 'sub-section (1)' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]; or