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[Cites 0, Cited by 1] [Section 80CCA(2)] [Section 80CCA] [Entire Act]

Union of India - Subsection

Section 80CCA(2)(a) in The Income Tax Act, 1961

(a)standing to the credit of the assessee ] [under the scheme referred to in clause (i) of sub-section (1)] [ Substituted by Act 49 of 1991, Section 25, for " under the National Savings Scheme" (w.e.f. 1.10.1991).][in respect of which a deduction has been allowed under sub-section (1) together with the interest accrued on such amount is withdrawn in whole or in part in any previous year, or [Substituted by Act 26 of 1988, Section 23, for Section 80-CCA (w.e.f. 1.4.1988).]