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[Cites 0, Cited by 0] [Section 127(2)] [Section 127] [Entire Act]

Union of India - Subsection

Section 127(2)(a) in The Income Tax Act, 2025

(a)the scheme referred to in sub-section (1)(b) provides for payment of an annuity or lump sum amount for the benefit of a dependant, being a person with disability––
(i)on the death of the individual or the member of the Hindu undivided family, in whose name the scheme was subscribed; or
(ii)on attaining the age of sixty years or more by such individual or the member of the Hindu undivided family, and the payment or deposit to such scheme has been discontinued;