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(4)] [Section 80CCD] [Entire Act] Union of India - Subsection Section 80CCD(4)(a) in The Income Tax Act, 1961 (a)no rebate with reference to such amount shall be allowed under section 88 for any assessment year ending before 1st day of April, 2006;